CLA-2-33:RR:NC:2:240 I84079
Ms. Joann Benson
Polardreams International Ltd.
1948 Highway 1 North
Fairfield, IA 52556
RE: The tariff classification of Bath and Body Gift Set Item # LB096/LB080 from China
Dear Ms. Benson:
In your letter dated July 11, 2002 you requested a tariff classification ruling.
You submitted a picture of the Bath and Body Gift Set Item # LB096/LB08, and samples of the empty basket and foot soak tin. The gift set put up for retail sale consists of a metal basket containing various bath articles and preparations. The basket, composed of wicker and iron, measures 13 ½ inches high, 14 ½ inches wide and 7 ¼ inches deep. The gift set contains: a tube of body scrub, a bottle of bath oil, a container of body butter, a bottle of body lotion, a bottle of foam bath, a bar of soap, a sisal back scrubber, a sisal and cotton bath mitt and a bottle of body wash. You state that the use of the foam bath, as indicated on the label, is to be applied to a wet wash cloth and used as a bubble bath. The set also includes a container resembling a milk churn tin filled with foot soak salts and a wood scoop. The milk churn tin, measuring 6½ inches high, is tin-plated.
For these items to be considered "goods put up in sets for retail sale," they must meet the following conditions: consist of at least two different articles which are, prima facie, classifiable in different headings; 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 basket 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, Harmonized Tariff Schedule of the United States (HTS), which provides for Manicure or pedicure preparations. The rate of duty will be free.
The applicable subheading for the body butter, body scrub, and 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 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 oil 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 bar of soap will be 3401.11.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for Soap: For toilet use: Other. The rate of duty will be free.
The applicable subheading for the foam bath for use on the body and the bath water, and the 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 wooden scoop will be 4417.00.8090, Harmonized Tariff Schedule of the United States (HTS, which provides for Other tools of wood. The rate of duty will be 5.1 percent ad valorem.
The applicable subheading for the sisal back scrubber will be 6302.99.2000, Harmonized Tariff Schedule of the United States (HTS, which provides for Other toilet linen and kitchen linen, of other textile materials, other. The rate of duty will be 8.6 percent ad valorem.
The applicable subheading for the tin milk churn and basket will be 7323.99.9060, HTSUSA, which provides for Table, kitchen or other household articles and parts thereof, of iron or steel: Other: Other, not coated or plated with precious metal: Other: Other: Other. The rate of duty will be 3.4 percent ad valorem.
Your inquiry does not provide enough information for us to give a classification ruling on the bath mitt. Your request for a classification ruling should include a sample of the bath mitt. When this information is available, you may wish to consider resubmission of your request. We are returning any related samples, exhibits, etc. If you decide to resubmit your request, please include all of the material that we have returned to you.
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.
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,
National Commodity
Specialist Division