CLA-2-33:OT:RR:NC:N4:414
Category: Classification
Tariff NOS.: 3306.90.0000; 3304.99.5000; 3401.30.5000; 3305.90.0000; 4820.10.2060; 9608.10.0000; 6307.90.9889; 3926.90.9980; 6805.20.0000; 9603.21.0000; 3924.90.5650; 9603.29.4010; 9603.29.8010; 4202.92.4500
Mr. David J. Lafferty
AdArt Imports Inc.
1749 View Point CT SW
Tumwater, WA 98512
RE: The tariff classification of a hospital patient care set from China
Dear Mr. Lafferty:
In your letter dated November 6, 2015 you requested a tariff classification ruling on a
hospital patient care set. A sample was provided and is being returned as requested.
The hospital patient care set contains one bottle of mouth wash, one bottle of body lotion, one bottle of bath wash, one lip balm, one bottle of shampoo, one bottle of non-alcohol based hand sanitizer, and one tube of toothpaste. Also included is one notebook, one pen, one eye mask, one emery board, one set of ear plugs, one toothbrush, one toothbrush bristle cover, and one hairbrush/mirror combo. All of these items are contained in a clear plastic pouch. You state that this is intended as a give-away for patients admitted to the hospital.
The bottle of mouth wash, the bottle of body lotion, the bottle of bath wash, the lip balm, the bottle of shampoo, and the bottle of non-alcohol based hand sanitizer are all 30 milliliters (ml) in size and the tube of toothpaste is 25-30ml in size.
The notebook contains sheets of lined paper and has a plastic front cover and back cover. The pen is a ball point pen.
The eye mask is composed of two sections of 100% man-made fabric sewn together. In between the sections is a thin layer of padding. An elastic cord holds the mask onto the head.
The emery board is produced from a base of paperboard that is coated with an abrasive (emery) grain.
The toothbrush, the toothbrush bristle cover and the ear plugs are made of plastic.
The hair brush/mirror combo is made of plastic and folds in half. It has a rectangular shaped glass mirror measuring 3 inches (L) x 1 inch (W) on the inside of its handle. The other side contains a plastic hairbrush. With the combo in the open position, the user pushes up on the hairbrush side and the hairbrush pops up.
The hair brush/mirror combo is considered a composite good for tariff classification purposes. No component imparts the essential character, so the composite good would be classified in accordance with GRI 3 (c) of the Harmonized Tariff Schedule of the United States (HTSUS). 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. In this composite good, the heading for the hairbrush appears last in numerical order among the competing headings which equally merit consideration.
The pouch is constructed of plastic sheeting. It has a zippered closure at the top. It is designed to provide storage, protection, organization, and portability to personal effects during travel. The pouch measures approximately 10.25 inches (W) x 6 inches (H) x 2.5 inches (D). It is of a durable construction and suitable for repetitive use.
Although all the items are imported, packaged and sold together, the items are not considered a set for tariff purposes as they do not meet the requirements for a set according to General Rule of Interpretation 3(b) of the HTSUS. The items are not put up together to meet one particular need. Therefore, each article will be classified separately under the appropriate subheading.
The applicable subheading for the mouthwash will be 3306.90.0000, HTSUS, which provides for Preparations for oral or dental hygiene: Other. The rate of duty will be free.
The applicable subheading for the body lotion and lip balm will be 3304.99.5000, 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 general rate of duty will be free.
The applicable subheading for the body wash and the hand sanitizer, which contain the same ingredients, will be 3401.30.5000, 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.
The applicable subheading for the shampoo will be 3305.90.0000, HTSUS, which provides for Preparations for use on the hair: Other. The rate of duty will be free.
The classification for the spiral bound notebook will be 4820.10.2060, HTSUS, which provides for Registers, account books, notebooks, order books, receipt books, letter pads, memorandum pads, diaries and similar articles, exercise books, blotting pads, binders (looseleaf or other), folders, file covers, manifold business forms, interleaved carbon sets: Registers, account books, notebooks, order books, receipt books, letter pads, memorandum pads, diaries and similar articles: Diaries, notebooks and address books, bound memorandum pads, letter pads and similar articles: Other. The rate of duty will be free.
The applicable subheading for the ballpoint pen will be 9608.10.0000, HTSUS, which provides for Ball point pens. The rate of duty will be 0.8 cents each plus 5.4 percent ad valorem.
The applicable subheading for the eye mask will be 6307.90.9889, HTSUS, which provides for Other made up articles . . . Other. The rate of duty will be 7 percent ad valorem.
The applicable subheading for the plastic ear plugs will be 3926.90.9980, HTSUS, which provides for Other articles of plastics: Other. The rate of duty will be 5.3 percent ad valorem.
The applicable subheading for the emery board will be 6805.20.0000, HTS, which provides for natural or artificial abrasive powder or grain,… on a base of paper or paperboard only. The rate of duty will be free.
The applicable subheading for the toothbrush will be 9603.21.0000, HTSUS, which provides for Toothbrushes, including dental-plate brushes. The rate of duty will be free.
The applicable subheading for the toothbrush bristle cover will be 3924.90.5650, HTSUS, which provides for Tableware, kitchenware, other household articles and toilet articles, of plastics: Other: Other. The rate of duty will be 3.4 percent ad valorem.
The applicable subheading for the hair brush/mirror combo, if valued not over 40 cents each, will be 9603.29.4010, HTSUS, which provides for Hairbrushes valued not over 40 cents each. The rate of duty will be 0.2 cents each plus 7 percent ad valorem. The applicable subheading for the hair brush/mirror combo, if valued over 40 cents each, will be 9603.29.8010, HTS, which provides for Hairbrushes valued over 40 cents each. The rate of duty will be 0.3 cents each plus 3.6 percent ad valorem
The applicable subheading for the plastic pouch will be 4202.92.4500, HTSUS, which provides for Travel, sports, and similar bags with outer surface of sheeting of plastic or of textile materials: Other. The applicable rate of duty is 20 percent ad valorem.
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 (FDA). 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, or by visiting their website as www.fda.gov.
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 Barbara Kiefer at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division