CLA-2-34:OT:RR:NC:2:236
Ms. Christina Yun
MZB Accessories, LLC
29-76 Northern Boulevard, 4th Floor
Long Island City, NY 11101
RE: The tariff classification of a bath paint set from China
Dear Ms. Yun:
In your letter dated August 4, 2011, you requested a tariff classification ruling. A sample of the “SpongeBob SquarePants Bikini Bottom Paint Set” was submitted for review and will be returned as requested.
You state this bath paint set is intended for use solely in the bathtub and is produced under license for SpongeBob SquarePants, Disney Princess, Dora the Explorer, and Disney/Pixar Cars 2. Although not submitted with this ruling request, you state the contents for each of these other sets are exactly the same, except for the packaging art and graphics.
The “SpongeBob SquarePants Bikini Bottom Paint Set” consists of four 3.5 fl oz (103ml) paint bath soaps, a plastic paint tray, and two paint brushes. The items are packaged for retail sale in a cardboard box with a window cut out. Among other ingredients, the paint bath soaps contain Sodium laureth sulfate, which is not an aromatic or modified aromatic surface-active agent.
The Explanatory Notes to the Harmonized Tariff System, although not legally binding, provide guidance in the interpretation of the Harmonized Commodity 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) consist of at least two 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 re-packing. Goods classifiable under GRI 3 (b) are classified as if they consisted of the material or component which gives them their essential character, which may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article. GRI 3 (c) provides that when goods cannot be classified by reference to GRI 3 (a) or 3 (b), they are to be classified in the heading that occurs last in numerical order among those which equally merit consideration.
The subject merchandise will be classified as a set for tariff classification purposes, with the essential character imparted by the bath paint soap.
The applicable subheading for the bath paint soap will be 3401.30.5000, 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: Other. The rate of duty will be free.
Perfumery, cosmetic, and toiletry products are subject to the requirements of the Food, Drug and Cosmetic Act, and the Fair Packaging and Labeling Act (FPLA), which are 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 (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 Nuccio Fera at (646) 733-3434.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division