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 > 2003 NY Rulings > NY J83826 - NY J83876 > NY J83852

Previous Ruling Next Ruling
NY J83852




May 23, 2003

CLA-2-33:RR:NC:2:240 J83852

CATEGORY: CLASSIFICATION

TARIFF NO.: 3304.30.0000; 3304.99.5000; 3307.30.1000; 3401.11.5000; 3401.30.5000; 4417.00.8090; 4420.90.8000; 7323.99.5060 Ms. Gillian Peirce
Polardreams International Ltd.
1100 North 4 Street
Fairfield, Iowa 52556

RE: The tariff classification of Bath and Body Gift Set item MB 1890 from China

Dear Ms. Peirce:

In your letter dated April 28, 2003 you requested a tariff classification ruling on a Bath and Body Gift Set item MB 1890.

Your submitted a picture of the bath and body set, a list of the ingredients, and the use of the products. The Bath and Body Gift Set item MB 1890 contains a collection of bath and body products. The articles are packed together and marketed as a set for retail sale in an open wood shelf. The shelf, measuring 16.3 inches high, 18.66 inches wide and 4.65 inches deep, contains body butter, foam bath, body wash, bath & shower gel, body massage bar, foot & leg gel moisturizer, foot soak salts with a wood scoop, and mineral bath salts in a tinplated container resembling a milk can. The body massage bar is used to cleanse and massage the skin. The foam bath is used to cleanse the skin by applying a small amount to a wet wash cloth or by adding to the bath water. The bath and shower gel and body wash are applied directly to the body for cleansing the skin. The cleansers contain non-aromatic surfactants.

You are requesting that the gift set be classified as a set. Although marketed as a set, the Bath and Body Gift Set item MB 1890 does not meet the qualifications of "goods put up in sets for retail sale". In order for these items to be considered "goods put up in sets for retail sale," they must meet the following conditions: (a) consist of at least two different articles which are, prima facie, classifiable in different headings; (b) consist of products or articles put up together to meet a particular need or carry out a specific activity; and are put up in a manner suitable for sale directly to users without repackaging. In regard to the above criteria, this office has determined that although the subject merchandise is packaged together for retail sale, it is not put up together to meet a particular need or carry out a specific activity. The wood shelf is not the usual packing for the bath and body care products. The products do not constitute a set for tariff purposes. Each item will be separately classified

The applicable subheading for the foot soak salts will be 3304.30.0000, 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. The rate of duty will be free.

The applicable subheading for the body butter and foot & leg gel moisturizer will be 3304.99.5000, 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. The rate of duty will be free.

The applicable subheading for the mineral bath salts will be 3307.30.10000, Harmonized Tariff Schedule of the United States (HTS), which provides for Perfumed bath salts and other bath preparations. The rate of duty will be 5.8% ad valorem.

The applicable subheading for the body massage bar will be 3401.11.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for Soap..for toilet use. The rate of duty will be free.

The applicable subheading for the foam bath, bath & shower gel, and body wash 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 wood 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 the milk churn 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: Other: Other: Not coated or plated with precious metal: Of tinplate: Other. The rate of duty will be free.

The applicable subheading for open wood shelf will be 4420.90.8000, Harmonized Tariff Schedule of the United States (HTS), which provides Wooden articles of furniture not falling within chapter 94. The rate of duty will be 3.2 percent ad valorem.

Perfumery, cosmetic and toiletry products are subject to the requirements of the Federal Food, Drug and Cosmetic Act, which is administered by the U.S. Food and Drug Administration. You may contact them at U.S. Food and Drug Administration, Office of Cosmetics and Colors 5100 Paint Branch Parkway, College Park, MD 20740-3835 (202) 418 3412.

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: