United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 2002 NY Rulings > NY I85979 - NY I86024 > NY I86014

Previous Ruling Next Ruling
NY I86014




October 1, 2002

CLA-2-33:RR:NC:2:240 I86014

CATEGORY: CLASSIFICATION

TARIFF NO.: 3304.30.0000; 3304.99.5000; 3307.30.1000; 3307.30.5000; 3401.30.5000; 4417.00.8090; 4602.10.8000; 6302.99.2000; 7323.99.5060; 7323.99.9060; 9019.10.2050 Ms. Gillian Peirce
Polardreams International Ltd.
1100 North 4th Street
Fairfield, IA 52556

RE: The tariff classification of Bath and Body Gift Set from China

Dear Ms. Peirce:

In your letter dated September 3, 2002, you requested a tariff classification ruling.

The Bath and Body Gift Set, Item # LB 150, contains a collection of bath and body products. The articles are packed together and marketed as a set for retail sale in a black powder coated steel wire basket with a handle. The basket, measuring 14” high, 22 ¾” wide by 7 ½” deep, contains body butter, body lotion, shower gel, body wash, cream bath, a bag of foot soak bath salts with a wooden scoop attached, a bag of bath salts packaged in a tinplated container resembling a milk can, a sisal back scrubber, an oval shaped body massager and a loffah. The shower gel and body wash are applied directly to the body for cleansing the skin and contain non-aromatic surfactants. The cream bath is poured directly into bath water. The body massager, composed of wood, is a non-mechanical hand held massager. A sample of the Bath and Body Gift Set was not submitted with your inquiry.

Although marketed as a set, the items are not designed to meet a particular need nor do they carry out a specific activity. More specifically, the basket is more than just a packing container and can be used as a receptacle for other articles. For tariff classification purposes, each item will be classified separately under its appropriate heading.

The applicable subheading for foot soak bath salts will be 3304.30.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Beauty or make-up preparations and preparations for the care of skin (other than medicaments), including sunscreen or sun tan preparations; Manicure or pedicure preparations.. The rate of duty will be free.

The applicable subheading for body butter and body lotion will be 3304.99.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for Beauty or make-up preparations and preparations for the care of the skin (other than medicaments), including sunscreen or sun tan preparations; manicure or pedicure preparations: Other: Other: Other.. The rate of duty will be free.

The applicable subheading for bath salts will be 3307.30.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for Perfumed bath salts and other bath preparations: Bath salts, whether or not perfumed.. The rate of duty will be 5.8 percent ad valorem.

The applicable subheading for cream bath will be 3307.30.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for Perfumed bath salts and other bath preparations: Other.. The rate of duty will be 4.9 percent ad valorem.

The applicable subheading for body wash and shower gel will be 3401.30.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for Organic surface-active products and preparations for washing the skin, in the form of liquid or cream and put up for retail sale, whether or not containing soap: Other. The rate of duty will be free.

The applicable subheading for the wooden scoop will be 4417.00.8090, Harmonized Tariff Schedule of the United States (HTS), which provides for Tools, tool bodies, tool handles, broom or brush bodies and handles, of wood; boot or shoe lasts and trees, of wood: Other.. Other.. The rate of duty will be 5.1 percent ad valorem.

The applicable subheading for loofah will be 4602.10.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for articles of loofah.. The rate of duty will be 2.3 percent ad valorem.

The applicable subheading for the sisal back scrubber will be 6302.99.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for Bed linen, table linen, toilet linen and kitchen linen: Other: Of other textile materials: Other The rate of duty will be 8.6 percent ad valorem. The scrubber falls within textile category designation 899. Based upon international textile trade agreements, products of China are not subject to quota and the requirement of a visa.

The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment.

The applicable subheading for the tinplated container will be 7323.99.5060, Harmonized Tariff Schedule of the United States (HTS), which provides for Table, kitchen or other household articles and parts thereof, of iron or steel.. Other: Other: Not coated or plated with precious metal: Of tinplate: Other.. The rate of duty will be free.

The applicable subheading for the steel wire basket will be 7323.99.9060, Harmonized Tariff Schedule of the United States (HTS), which provides for Table, kitchen or other household articles and parts thereof, of iron or steel; Other: Other: Not coated or plated with precious metal: Other: Other: Other.. The rate of duty will be 3.4 percent ad valorem.

The applicable subheading for the body massager will be 9019.10.2050, Harmonized Tariff Schedule of the United States (HTS), which provides for Massage apparatus, not electrically operated.. The rate of duty will be free.

Perfumery, cosmetic and toiletry products are subject to the requirements of the Food and Drug Cosmetic Act, which is administered by the U.S. Food and Drug Administration. You may contact them at 5600 Fishers Lane, Rockville, Maryland 20857.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Stephanie Joseph at 646-733-3268.

Sincerely,

Robert B. Swierupski
Director,

Previous Ruling Next Ruling

See also: