CLA-2-33:RR:NC:2:240 K88659
Ms. Gladys Diaz
Raia International
One Industrial Plaza Bldg. #D
Valley Stream, NY 11581
RE: The tariff classification of Dr. Wellness Warming Gift Set from China
Dear Ms. Diaz:
In your letter dated August 9, 2004 you requested a tariff classification ruling on behalf of your client Enchante Accessories Inc. A sample was submitted and is being returned as requested.
The gift set, identified as Style R-SALTDR, contains a collection of bath, body and perfumery products. The items are packed together and marketed as a set for retail sale in a cloth lined, bamboo basket wrapped in a decorative bow. The basket, measuring 16½" long, by 10" wide by 8" deep, contains shower gel, bubble bath, body lotion, body butter (skin cream), bath pad, bath brush, pumice stone, a glass jar containing salt rub, a bar of hand and body soap and a scented candle. The salt rub, packed in a glass jar, is a skin care product used to exfoliate and smooth the skin. The shower gel and bubble bath are skin cleansers applied directly to the body for cleansing the skin and do not contain any aromatic or modified aromatic surface-active agents. The bath brush is a bristled back scrub brush with a detachable wood handle measuring approximately 16” in length. The brush, when removed from the handle, has a strap attached that can be used as a massage brush or a hand held scrub brush. A rope cord is looped through a hole at the end of the handle.
Although packaged together, the items are not designed to meet a particular need nor do they carry out a specific activity. For tariff classification purposes, it is not a set and each item will be classified separately under its appropriate heading. The plastic bottles, with the exception of the glass jar, are considered packing and will be classified with its contents.
The applicable subheading for body lotion, salt rub and body butter 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 hand and body soap 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 shower gel and bubble bath 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 scented candle will be 3406.00.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Candles, tapers and the like….. The rate of duty will be free.
Candles from China may be subject to anti-dumping duties. A list of AD/CVD proceedings at the Department of Commerce (DOC) and their product coverage can be obtained from the DOC website at: http://ia.ita.doc.gov, or you may write to them at the U.S. Department of Commerce, International Trade Administration, Office of Antidumping Compliance, 14th Street and Constitution Avenue, N.W. Washington, DC 20230. Written decisions regarding the scope of AD/CVD orders are issued by the Import Administration in the Department of Commerce and are separate from tariff classification and origin rulings issued by The Bureau of Customs and Border Protection.
Perfumery, cosmetic and toiletry products are subject to the requirements of the Food, Drug and Cosmetic Act, which is administered by the U.S. Food and Drug Administration. Questions regarding FDA requirements may be addressed to the U.S. Food and Drug Administration, Office of Cosmetics and Colors, 5100 Paint Branch Parkway, College Park, MD 20740-3835, telephone number (202) 418-3412.
The applicable subheading for the glass jar, if produced entirely by automatic machine, will be 7010.90.20, Harmonized Tariff Schedule of the United States (HTS), which provides for Carboys, bottles, flasks, jars, vials, ampoules, and other containers, of glass, of a kind used for the conveyance or packing of goods; preserving jars of glass: Other: Containers (with or without their closures) of a kind used for the conveyance or packing of perfume or other toilet preparations: Produced by automatic machine….. The rate of duty will be 2.5 percent ad valorem.
The applicable subheading for the glass jar, if not produced entirely by automatic machine, will be 7010.90.30, Harmonized Tariff Schedule of the United States (HTS), which provides for Carboys, bottles, flasks, jars, vials, ampoules, and other containers, of glass, of a kind used for the conveyance or packing of goods; preserving jars of glass: Other: Containers (with or without their closures) of a kind used for the conveyance or packing of perfume or other toilet preparations: Other….. The rate of duty will be 5.2 percent ad valorem.
The applicable subheading for the bath brush, if valued not over 40 cents each, will be 9603.29.4090, Harmonized Tariff Schedule of the United States (HTS), which provides for Brooms, brushes…Other: Valued not over 40 cents each….. Other….. The rate of duty will be 0.2 cents each plus 7 percent ad valorem. The applicable subheading for the bath brush, if valued over 40 cents each, will be 9603.29.8090, Harmonized Tariff Schedule of the United States (HTS), which provides for Brooms, brushes… Other: Valued over 40 cents each… Other….. The rate of duty will be 0.3 cents each plus 3.6 percent ad valorem.
Your inquiry does not provide enough information to give a classification ruling for the basket, bath pad and pumice. The sample basket submitted does not conform to the description given of a bamboo basket. The sample is not made of bamboo. Please submit a revised description of the material the basket is made of, or submit a different sample conforming to the description of a bamboo basket. Please supply the fiber content of the bath pad (both sides). Regarding the pumice stone, please indicate whether the product described as “pumice” is natural pumice or a synthetic version of pumice. Identify the natural mineral of the item described as pumice. Is it actually pumice or another natural stone? Identify the stone. If the product is a synthetic version of pumice, please supply the complete chemical composition. Is it composed of glass, ceramic, plastics, a synthetic chemical, etc.? Identify the material that forms this article. Whether natural or synthetic, please describe the precise manner in which the pumice is worked and each step performed. Also, is the pumice perfumed, coated or impregnated with a chemical, or treated in any other way? Please provide full details. Indicate the chemical or mineral name of any material coated on or impregnated into this item.
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