CLA-2-33:RR:NC:2:240 H80586
Ms. JoAnn Benson
Polardreams International Ltd.
1948 Hwy. 1 North
Fairfield, IA 52556
RE: The tariff classification of Bath and Body Gift Set from China
Dear Ms. Benson:
In your letter dated April 23, 2001, you requested a tariff classification ruling.
A sample of the Bath and Body Gift Set, Item # KB161, was submitted with your inquiry. The gift set contains a collection of products used for bath and body care. The articles are packed together in a two-tire chrome wire caddy. The wire caddy measures 10 inches high, 4 ½ inches in depth and 6 ½ inches wide. The gift set contains foam bath, body lotion, a bar of body soap, a wooden double sided oval nail brush valued over .40 cents, a sisal back scrubber and a synthetic foot pumice stone. The items are sold and marketed as a set, however, the wire caddy is not usual packaging for the products. The Bath and Body Gift Set is not considered a set for Customs purposes. All items will be separately classified.
The applicable subheading for the synthetic foot pumice stone 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 the skin (other than medicaments), including sunscreen or sun tan preparations; manicure or pedicure preparations: Manicure or pedicure preparations….. The rate of duty will be free.
The applicable subheading for the 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 the foam 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 the body 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 free.
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: Of other textile materials: Other….. The rate of duty will be 8.7 percent ad valorem. The scrubber falls within textile category designation 899. Based upon international textile trade agreements products of China are subject to quota and the requirement of a visa.
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. Part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes. To obtain the most current information available, we suggest that you check, close to the time of shipments, the Status Report on current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at you local Customs office.
The applicable for the wire caddy will be 7323.99.9060, Harmonized Tariff Schedule of the United States (HTS), which provides for Table, kitchen or other household articles: Of iron or steel: Other: Other….. The rate of duty will be 3.4 percent ad valorem.
The applicable subheading for the nail brush will be 9603.29.8090, Harmonized Tariff Schedule of the United States (HTS), which provides for Toothbrushes, shaving brushes, hair brushes, nail brushes, eyelash brushes and other toilet brushes for use on the person, including such brushes constituting parts of appliances: Other: Valued over 40 cents each….. Other….. The rate of duty will be 0.3 cents each plus 3.6 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 5600 Fishers Lane, Rockville, Maryland 20857, telephone number (301) 443-6553.
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 212-637-7066.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division