CLA-2-44:RR:NC:2:230 L80242
3401.30.5000; 3304.99.5000; 3307.30.1000; 7310.29.0050;
9603.29.8090; 3307.41.0000; 3307.90.0000; 3406.00.0000
Ms. Carol Jones
Polardreams International Ltd.
1100 North 4th Street
Fairfield, IA 52556
RE: The tariff classification of a wooden trunk with bath and body products from China; Correction to Customs Ruling NY K89108
Dear Ms. Jones:
In your letter dated October 13, 2004 you submitted revised information and requested a corrected ruling for your item number MB1897.
This ruling is being issued to correct Customs Ruling No. NY K89108 dated October 7, 2004. The ruling letter included a wooden scoop, which you now state is not part of the MB1897 set. In addition, you furnished the required information for the incense cones, which were not previously classified. A complete corrected ruling is as follows:
The product to be classified is identified as your MB1897 Bath and Body Gift Set. It consists of an assortment of bath and body products placed in a wooden trunk. Samples of the wooden trunk and of the incense cones were submitted. Photographs and descriptions were submitted for the rest of the contents.
The sample trunk is a chest measuring approximately 9-1/2” high by 18” long by 10” deep. The chest is made of wood and has an unlined stained finish. It has a hinged lid with two metal clasp closures. The chest is trimmed with leather and metal rivets and it has two short leather strap handles. The wooden trunk style chest is a decorative storage box suitable for holding a variety of things in the home.
The trunk has a removable label on the front, which describes the contents in general as the “Berry Blossom Bath Collection.” The contents include the following:
body bar (non-Castile soap)
soap dish made of stoneware ceramic
shower gel (10 fl. oz.) in a glass bottle
body butter (7.2 oz.) in a plastic jar
hand soap in a plastic bottle
hand lotion (4.3 oz.) in a plastic tube
foam bath (15.9 fl. oz.) in a glass bottle
cream bath (18.5 fl. oz.) in a glass jar
body wash (15.42 fl. oz.) in a glass bottle
body mist in a plastic bottle
body lotion (8 fl. oz.) in a plastic bottle
body scrub (13.5 fl. oz.) in a plastic container
bath salts in a milk churn “tin”
wooden massage brush, over 40 cents in value
incense cones in a tin container
scented aroma sachet with a polyester flower decoration
an aroma candle poured in a glass jar.
For classification purposes, “goods put up in sets for retail sale” must consist of products put up together to meet a particular need or carry out a specific activity. However, the MB1897 gift set consists of a collection of related and unrelated products, not specifically designed to be used together. Consequently, the products comprising the subject gift set are not classifiable together as a set. Each product is classifiable separately.
The applicable subheading for the wooden trunk will be 4420.90.4500, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for jewelry boxes, silverware chests, cigar and cigarette boxes, microscope cases, tool or utensil cases and similar boxes, cases and chests, all the foregoing of wood, other, not lined with textile fabrics. The rate of duty will be 4.3 percent ad valorem.
The applicable subheading for the body bar will be 3401.11.5000, HTSUSA, which provides for soap and organic surface-active products and preparations, in the form of bars, cakes, molded pieces or shapes, for toilet use, other (than Castile soap). The rate of duty will be free.
The applicable subheading for the ceramic stoneware soap dish will be 6912.00.5000, HTSUSA, which provides for ceramic tableware, kitchenware, other household articles and toilet articles, other than of porcelain or china, other. The rate of duty will be 6 percent ad valorem.
The applicable subheading for the hand soap in a plastic bottle will be 3401.20.0000, HTSUSA, which provides for soap in other forms. The rate of duty will be free.
The applicable subheading for the shower gel, the foam bath, the cream bath, the body wash will be 3401.30.5000, HTSUSA, 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 body butter, the hand lotion, the body mist, the body lotion and the body scrub will be 3304.99.5000, HTSUSA, 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 free.
The applicable subheading for the bath salts will be 3307.30.1000, HTSUSA, 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 milk churn “tin” is an unusual container for the bath salts and is classifiable separately. It is made of steel and resembles an old-fashioned milk jug. The applicable subheading for the milk churn “tin” will be 7310.29.0050, HTSUSA, which provides for tanks, casks, drums, cans, boxes and similar containers, of iron or steel, of a capacity of less than 50 liters, other. The rate of duty will be free.
The applicable subheading for the massage brush will be 9603.29.8090, HTSUSA, which provides for other toilet brushes for use on the person, valued over 40 cents each. The rate of duty will be 0.3 cents each plus 3.6 percent ad valorem.
The incense cones are composed of 50% wood powder, 45% gluing wood powder, 3% fragrance and 2% pigment. Fifteen cones are packed in an ordinary 2-1/2” high x 2” diameter metal “tin” container. The container is considered to be packing. The applicable subheading for the scented incense cones will be 3307.41.0000, HTSUSA, which provides for preparations for perfuming or deodorizing rooms, including odoriferous preparations used during religious rites; “Agarbatti” and other odoriferous preparations which operate by burning. The rate of duty will be 2.4 percent ad valorem.
The applicable subheading for the aroma sachet will be 3307.90.0000, HTSUSA, which provides for other perfumery, cosmetic and toilet preparations, not elsewhere specified or included. The rate of duty will be 5.4 percent ad valorem.
The applicable subheading for the aroma candle will be 3406.00.0000, HTSUSA, which provides for candles, tapers and the like. The rate of duty will be free.
You state that the candle is made of blended wax with less than 50% petroleum, qualifying for an exemption from anti-dumping duty. 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 U.S. Customs and Border Protection.
Perfumery, cosmetic and toiletry products are subject to the requirements of the Food and Drug Cosmetic Act 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 holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in 19 CFR 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, either directly, by reference, or by implication, is accurate and complete in every material respect.
This ruling is being issued under the assumption that the subject goods, in their condition as imported into the United States, conform to the facts and the description as set forth both in the ruling request and in this ruling. In the event that the facts or merchandise are modified in any way, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and you should resubmit for a new ruling in accordance with 19 CFR 177.2. You should also be aware that the material facts described in the foregoing ruling may be subject to periodic verification by the CBP.
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 Paul Garretto at 646-733-3035.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division