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 > 2007 NY Rulings > NY N011627 - NY N011714 > NY N011651

Previous Ruling Next Ruling
NY N011651




June 20, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 3305.10.0000; 3305.90.0000; 3307.30.5000; 4202.92.4500; 5609.00.4000; 9503.90.0080

Ms. Christina Yun
M.Z.Berger & Company
29-76 Northern Blvd.
Long Island City, NY 11101

RE: The tariff classification of Assorted Bath Tote Sets from China

Dear Ms. Yun:

In your letter dated May 14, 2007 you requested a tariff classification ruling for an assortment of bath tote sets consisting of four different styles identified as assortment number AST 90086-999. The assortment consists of Dora the Explorer - Style No. CDE10079, Diego - Style No. CGD10013, Cars - Style No. CCR20013 and Princess – Style No. CPC10010. A sample was submitted for review and is being returned as requested.

The sample, Dora the Explorer Bath Tote Set, consists of a tote bag containing bath items. The tote bag is wholly constructed of polyvinyl chloride (PVC) plastic sheeting material. It features a carry handle, a top zippered opening, and one storage compartment with no additional features. The bath set consists of a 10.5 fluid ounce Dora the Explorer plastic figure containing bubble bath, a 16.2 fluid ounce bottle of bubble bath, a 7 fluid ounce bottle of shampoo, a 7 fluid ounce bottle of conditioner and an animal toy bath sponge. The Dora the Explorer bubble bath container consists of a 2 piece, full bodied figurine depicting the character Dora with a removable ponytail holder attached to the cap. The ponytail holder is a rubber or elastomeric filament measuring 5mm, sheathed in a braided fabric, decorated with a plastic flower. The toy bath sponge depicts a full bodied monkey with a braided cord attached for hanging. Although the toy bath sponge functions as a washing implement, its primary function is as a source of amusement for a child during bath time. The articles, packaged for retail sale as a set, are designed for use by young girls 3 and older.

The General Rules of Interpretation (GRI's) to the HTSUS govern the classification of goods in the tariff schedule. Goods which cannot be classified in accordance with GRI 1 are to be classified in accordance with subsequent GRI's taken in order. The Explanatory Notes to the Harmonized Tariff System provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. Explanatory Note X to GRI 3(b) provides that the term "goods put up in sets for retail sale” means goods that:
consist of at least two different articles which are, prima facie, classifiable in different headings; consist of 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 repacking.

The vinyl tote bag and toiletries are not mutually complementary, not adapted to one another, and are not put up to meet a particular need or carry out a specific activity. For tariff classification purposes, Dora the Explorer Bath Tote Set is not considered a set because the tote bag is designed to provide storage, protection, portability and organization to personal effects during travel and does not share a nexus with the other items. Each article will be classified separately in its appropriate heading

The Dora the Explorer figure container filled with bubble bath is not an usual container. GRI 5(a) states that:

Camera cases, musical instrument cases, gun cases, drawing instrument cases, necklace cases and similar containers, specially shaped or fitted to contain a specific article or set of articles, suitable for long-term use and entered with the articles for which they are intended, shall be classified with such articles when of a kind normally sold therewith.

This rule does not, however apply to containers which give the whole its essential character. Furthermore, GRI 5(b) provides that:

Subject to the provisions of rule 5(a) above, packing materials and packing containers entered with the goods therein shall be classified with the goods if they are of a kind normally used for packing such goods. However, this provision does not apply when such packing materials or packing containers are clearly suitable for repetitive use.

The Dora the Explorer container is not a specially shaped or fitted container within the meaning of GRI 5(a), nor is it considered the normal packaging for bubble bath under GRI 5(b). The container, which resembles a doll, is designed for product appeal to attract consumers and used as a play item for children while the contents are being consumed, and afterwards, rather than as a simple container for packing bubble bath.

Furthermore, the instant container may well be refilled with bubble bath purchased in conventional containers. The instant container plays a major role in giving the product, "Dora the Explorer", its essential character. The form of the container adds significantly to the commercial appeal of the product, and is of substantially greater value than the bubble bath. It is the container, with a caricature of Dora the Explorer, which provides the visual appeal of the product. Therefore, the container and the bubble bath are classifiable separately under the HTSUS.

The applicable subheading for the shampoo will be 3305.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for preparations for use on the hair: shampoos. The rate of duty will be free.

The applicable subheading for the conditioner will be 3305.90.0000, (HTSUS) which provides for other preparations for use on the hair. The rate of duty will be free.

The applicable subheading for the bubble bath and bubble bath portion of the Dora the Explorer container will be 3307.30.5000, (HTSUS) 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 the Dora the Explorer container and the toy bath sponge will be 9503.90.0080, (HTSUS) which provides for tricycles, dolls, other toysparts and accessories thereofother. The rate of duty will be free.

The applicable subheading for the tote bag will be 4202.92.4500, (HTSUS) which provides for travel, sports and similar bags, with outer surface of plastic sheeting, other. The duty rate will be 20 percent ad valorem.

The applicable subheading for the ponytail holder will be 5609.00.4000, HTSUS, which provides for articles of yarn, twine, cordage, rope, or cables, not elsewhere specified or included: Other. The rate of duty will be 3.9 percent ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

Perfumery, cosmetic and toiletry products are subject to the requirements of the Food, Drug and Cosmetic Act, which are administered by the U.S. Food and Drug Administration. Questions regarding FDA requirements may be addressed to the U.S. Food and Drug Administration, Office of Cosmetics and Colors, 5100 Paint Branch Parkway, College Park, MD 20740-3835, telephone number (301) 436-1130.

A classification ruling regarding the Diego, Cars, and Princess Bath Tote Sets cannot be issued at time. Please provide samples of each set.

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: