CLA-2-33:RR:NC:2:240 D84445
3401.11.5000; 3924.90.5500; 4417.00.8090; 7323.99.9060;
9019.10.2050
Ms. Helen Newell
Polardreams International Ltd.
602 W. Burlington
Fairfield, IA 52556
RE: The tariff classification of Gift Basket HB03, "Sapphire
Spirit Bath and Body Care Collection" from China, Korea and
New Zealand, packaged in China
Dear Ms. Newell:
In your letter dated October 29, 1998 you requested a tariff
classification ruling.
A sample of Gift Basket HB03, "Sapphire Spirit Bath and Body
Care Collection" was submitted with your inquiry. The chrome
bath caddy is filled with a package of bath salts with a wooden
scoop, a bottle of bath gel, a square bath soap in a plastic soap
dish, a wooden massager, a body sponge and a synthetic foot
pumice stone. The soap is manufactured in New Zealand. The foot
pumice stone is manufactured in Korea. The remaining articles
are manufactured in China. The components are assembled and
packaged in China. The Gift Basket HB03 is not considered a set
for Customs purposes. Each item will be classified separately.
The applicable subheading for the Bath Salts will be
3307.30.1000, Harmonized Tariff Schedule of the United States
(HTS), which provides for Bath salts, whether or not perfumed.
The rate of duty will be 5.8 percent ad valorem.
The applicable subheading for the Bath Gel will be
3307.30.5000, Harmonized Tariff Schedule of the United States
(HTS), which provides for Perfumed bath salts, and other bath
preparations. The rate of duty will be 4.9 percent ad valorem
The applicable subheading for the synthetic Foot Pumice
Stone 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. The rate of duty will
be 1 percent ad valorem.
The applicable subheading for the Soap will be 3401.11.5000,
Harmonized Tariff Schedule of the United States (HTS), which
provides for Soap and organic surface-active products and
preparations, in the form of bars, cakes, molded pieces or
shapes, and paper, wadding, felt and nonwovens, impregnated,
coated or covered with soap or detergent: For toilet use
(including medicated products): Other. The rate of duty will be
0.2 cents per kilo plus 0.7 percent ad valorem.
The applicable subheading for the Body Sponge and Soap Dish
will be 3924.90.5500, Harmonized Tariff Schedule of the United
States (HTS), which provides for Tableware, kitchenware, other
household articles and toilet articles, of plastics: Other:
Other. The rate of duty will be 3.4 percent ad valorem.
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. The rate of duty will be 5.7 percent ad
valorem.
The applicable subheading for the Chrome Bath Caddy will be
7323.99.9060, Harmonized Tariff Schedule of the United States
(HTS), which provides for Table, kitchen or other household
articles. The rate of duty will be 3.4 percent ad valorem.
The applicable subheading for the Wooden Massager will be
9019.10.2050, Harmonized Tariff Schedule of the United States
(HTS), which provides for Mechano-therapy appliances; massage
apparatus; psychological aptitude-testing apparatus; parts and
accessories thereof: Other: Other. The rate of duty will be 0.8
percent ad valorem.
Cosmetic and toiletry products 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 (301) 443-3380.
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 212-466-5768.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division