CLA-2-33:RR:NC:2:240 K83510
Ms. Andrea Holtan
Costco Wholesale
999 Lake Drive
Issaquah, WA 98027
RE: The tariff classification of Body Therapy Solace Spa “White Tea and Thyme” Bath Collection from China
Dear Ms. Holtan:
In your letter you requested a tariff classification ruling on a Body Therapy Solace Spa “White Tea and Thyme” Bath Collection from China
A sample was submitted for review with your inquiry. The gift set contains a collection of toiletry and personal items. The items are packed together and marketed as a set for retail sale. The bath and spa items are imported together in a wooden basket. The collection contains body butter, shimmer cream bath, hand cream, body lotion, body scrub, bath salts, bath oil powder with a metal scoop, silk aroma sachet, room spray, scented drawer liners, liquid hand soap in a frosted glass pump dispenser, soap petals in glass jar, soap bar in a glass dish, body wash, nylon extruded mesh bath sponge, silk eye pillow and cotton slippers.
The wooden basket, with metal handles at each end, measuring 15 inches wide, 5 inches high and 22 inches long, has thick, solid wood slats. The tube of hand cream and bottle of body lotion are skin care products. The body butter is packaged in a round plastic jar. The bath salts and the bath oil powder with metal scoop are used in the bath water. There is no indication as to whether the shimmer cream bath is used in the bath water or is a preparation used for washing the skin. The soap petals are packaged in a glass apothecary jar. The liquid hand soap is bottled in a frosted glass pump bottle. The round bar of toilet soap is packed together with a frosted round glass soap dish. The cost of the soap dish is $0.50 per piece. The body wash is packed in a triangular shaped bottle. The room spray, a clear fragrance liquid, is packaged in a spray bottle. The aromatic eye pillow, filled with scented plastic pellets , is composed of an outer cover made of silk. The silk aroma sachet, measuring 4 inches by 4 inches, contains polyfill fiber with fragrance pellets. The thong slippers are made of 100 percent cotton.
The Explanatory Notes of the Harmonized tariff System provide guidance in the interpretation of the Harmonized Commodity and 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: (a) consists of at least 2 different articles which are prima facie, classifiable in different headings: (b) consist of articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking. For tariff classification purposes, the Body Therapy Solace Spa “White Tea and Thyme” Bath Collection is not considered a set for tariff purposes because the components are not put up together to meet a particular need or carry out a specific activity. Each item will be separately classified in its appropriate heading.
The items as presented in your inquiry do not have the proper ingredient listing labels nor instruction labels, as required by the Food and Drug Administration. The jar of body butter is empty, and the drawer liner carton contains a cardboard cylinder rather than the drawer liner papers.
The submitted articles are not in compliance with the country of origin marking regulations. The marking statute, section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly and permanently as the nature of the article (or its container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article.
As provided in section 134.41(b), Customs Regulations (19 CFR 134.41(b)), the country of origin marking is considered conspicuous if the ultimate purchaser in the U.S. is able to find the marking easily and read it without strain.
With regard to the permanency of a marking, section 134.41(a), Customs Regulations (19 CFR 134.41(a)), provides that as a general rule marking requirements are best met by marking worked into the article at the time of manufacture. For example, it is suggested that the country of origin on metal articles be die sunk, molded in, or etched. However, section 134.44, Customs Regulations (19 CFR 134.44), generally provides that any marking that is sufficiently permanent so that it will remain on the article until it reaches the ultimate purchaser unless deliberately removed is acceptable.
The applicable subheading for the hand cream, body lotion and body scrub 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. 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 Perfumed bath salts and other bath preparations: Bath salts, whether or not perfumed. The rate of duty will be 5.8 percent ad valorem.
The applicable subheading for the bath oil powder 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 room spray will be 3307.49.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Preparations for perfuming or deodorizing rooms, including odoriferous preparations used during religious rites: Other. The rate of duty will be 6 percent ad valorem.
The applicable subheading for the scented sachet will be 3307.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Other perfumery, cosmetic or toilet preparations, not elsewhere specified or included. The rate of duty will be 5.4 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 U.S. Food and Drug Administration, Office of Cosmetics and Colors, 5100 Paint Branch Parkway, College Park, MD 20740-3835, telephone (202) 418 3412.
The applicable subheading for the soap petals and soap bar will be 3401.11.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for Soap; organic surface-active products and preparations for use as soap, in the form of bars, cakes, molded pieces or shapes, whether or not containing soap; paper, wadding, felt and nonwovens impregnated, coated or covered with soap or detergent: Soap and organic surface-active products and preparations, in 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 mesh bath sponge and aromatherapy eye pillow will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for Other household articles and toilet articles, of plastics. The rate of duty will be 3.4 percent ad valorem.
The applicable subheading for the wooden basket will be 4420.90.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for Wooden articles of furniture not falling within chapter 94. The rate of duty will be 3.2 percent ad valorem.
The applicable subheading for the slippers will be 6405.20.90, Harmonized Tariff Schedule of the United States (HTS), which provides for which provides for Footwear with uppers of textile material and outer soles of other than rubber, plastics leather or composition leather, other. The rate of duty will be 12.5 percent ad valorem.
The applicable subheading for the glass soap dish will be 7013.99.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for Glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes...other glassware: other: other: other: valued over thirty cents but not over three dollars each. The rate of duty will be 30 percent ad valorem.
Your inquiry does not provide enough information for us to give a classification ruling on the body butter, liquid hand soap in pump dispenser, shimmer cream bath, body wash, metal scoop, apothecary jar and scented drawer liners. Your request for a classification ruling should include an actual sample of the body butter and ingredient listing. Provide complete ingredient listing for the liquid hand soap, specifically noting whether product contains any aromatic or modified aromatic surface-active agents. Provide the label indicating the use of the shimmer cream bath, i.e., is product poured directly into the bath water or applied to the skin via a sponge, washcloth, etc. Provide complete ingredient listing for the shimmer cream bath stating whether product contains any aromatic or modified aromatic surface-active agents. Provide composition of metal scoop and value of each article at time of importation. Provide the cost of the apothecary jar at which a single empty glass article is sold by the foreign seller to the American importer. Provide an actual sample of the scented drawer liners.
When this information is available, you may wish to consider resubmission of your request. Please limit your ruling request to a maximum of 5 items of the same class or kind.
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