CLA-2-33:S:N:N7:240 806789
3924.90.5500; 4601.10.0900; 9603.29.4090
Mr. Neil Smith
United Customs Brokers
420 Rue Notre Dame O
Montreal, Quebec,
Canada H2Y 2G6
RE: The tariff classification of a basket filled with bath items
from the United Kingdom
Dear Mr. Smith:
In your letter dated February 8, 1995, you requested a
tariff classification ruling on behalf of your client Burlington
Toiletries Ltd.
Your letter concerns the importation of a basket filled with
bath items. A sample was submitted with your inquiry. The
product consists of a woven basket, which appears to be of bamboo
fibers, measuring 12 inches in diameter, filled with four bottles
of foaming bath essence, four bottles of massage lotion, two bath
salt cubes, six bath pearls, four shaped colored soaps, one
synthetic sponge in the shape of a watermelon wedge, and one
plastic nail brush.
In your letter you contend that the product qualifies as a
set under GRI 3(b). The basket does not contribute to bathing
or grooming, as do the other articles in the basket. The basket
functions as a container for the bathing products, but it can
also be used for other purposes. Although the basket functions
as a container, it does not meet the requirements of GRI 5 (a) or
(b). GRI 5 (b) states that packing materials and packing
containers presented with the goods therein shall be classified
with the goods if they are of a kind normally used for packing
such goods. The basket at issue falls under this provision. It
is not the normal kind of packing container for the bathing
goods. The basket and bathing products will be individually
classified.
PRODUCT HTS RATE
Foaming Bath Eessence 3307.30.5000 4.8 Percent
Ad Valorem
Massage Lotion 3304.99.0000 3.9 Percent
Ad Valorem
Bath Salt Cubes 3307.30.1000 5.8 Percent
Ad Valorem
Bath Pearls 3307.30.5000 4.8 Percent
Ad Valorem
Soaps 3401.11.5000 0.9 cents per
kilo plus
2.9 Percent
Ad Valorem
Nail brush 9603.29.4090 7 Percent Ad
Valorem plus 0.2
cents each
Sponge 3924.90.5500 3.4 Percent
Ad Valorem
Basket 4602.10.0900 10 Percent
Ad Valorem
The massage lotion, soap, bath pearls, bath cubes and
foaming bath essence may be subject to the regulations of the
Food and Drug Administration. You may contact them at 5600
Fishers Lane, Rockville, Maryland 20857, telephone number (202)
443-3380.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have already been filed, this ruling should be brought
to the attention of the Customs officer handling the transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport