CLA-2-34:OT:RR:NC:2:236
Ms. Una Sidlik
CVS Onsite Import Client Liaison
Barthco International, Division of OHL
One CVS Drive
Woonsocket, RI 02895
RE: The tariff classification of Item 804221 “a bath gift set with desk organizer” from China
Dear Ms. Sidlik:
In your letter dated June 17, 2010 on behalf of your client CVS/Pharmacy you requested a tariff classification ruling.
You describe your submitted sample, Item 804221 as “a bath gift set with desk organizer”.
Item 804221 consists of a four ounce citrus/coconut scented shower gel containing an aromatic surfactant, a four ounce citrus/coconut scented body lotion, a sticky note pad and a cardboard desk organizer that holds photos and desk accessories.
The “sticky note” pad consists of several sheets of self-adhesive paper put up in the form of a small memo pad. They are designed so that the user may make written entries on the face of the top sheet, peel the sheet off the pad and affix it to a chosen surface by means of the pressure-sensitive adhesive coating present on the upper portion of the back side. The subsequent sheets in the pad may be used in the same manner.
The desk organizer is a container made up of paper or paperboard which measures approximately 9 ¼” (w) x 3 ¼” (d) x 4¼” (h). The organizer is subdivided on the top into three open compartments and designed to hold various items. The front panel contains three cut-out slots used to display 2.25” x 3” photos. The container is covered in a silver embossed coated paper.
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. These products do not constitute a set for tariff purposes and each item will be separately classified.
The applicable subheading for the citrus/coconut shower gel containing an aromatic-surface active agent will be 3401.30.1000, Harmonized Tariff Schedule of the United States (HTSUS), 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: Containing any aromatic or modified aromatic surface-active agent. The rate of duty will be 4 percent ad valorem.
The applicable subheading for the citrus/coconut body lotion will be 3304.99.5000, Harmonized Tariff Schedule of the United States (HTSUS), 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 sticky note pad will be 4820.10.2020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Memorandum pads, letter pads and similar articles, of paper or paperboard. The rate of duty will be Free.
The applicable subheading for the desk organizer will be 4823.90.8600, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other paper, paperboard, cellulose wadding and webs of cellulose fibers, cut to size or shape; other articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibers: Other: Other: Other: Other. The rate of duty will be Free.
Perfumery, cosmetic, and toiletry products are subject to the requirements of the Federal Food, Drug, and Cosmetic Act, which are 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 number (301) 436-1130
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
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 Debra Wholey at (646) 733-3034.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division