CLA-2-33:OT:RR:NC:N3:140
Mr. Joseph Kenny
Geodis USA Inc.
One CVS Dr.
Woonsocket, RH 02895
RE: The tariff classification of Rainbow Rocks Bath Fizzers and Mini Bath Fizzers from China
Dear Mr. Kenny:
In your letter dated December 3, 2018 you requested a tariff classification ruling on behalf of your client, CVS Pharmacy, Inc. Two samples of Bath Fizzers were submitted with your request.
The first sample, CVS item 359997 is called Rainbow Rocks Bath Fizzers. You indicated that it is used to add color, fragrance and fizz to bath water to enhance the bath experience. The directions instruct the user to put a small handful into the water to activate its effects . The ingredients are sodium bicarbonate, citric acid, sodium sulfate, fragrance and colors.
The second sample, CVS item 360018 is called Mini Bath Fizzers. The bath fizzers are spherical in shape and approximately 1.5” in diameter. You indicated that it is used to add color, fragrance and fizz to bath water to enhance the bath experience with fragrances and skin preparations. The directions instruct the user to put a single ball in the bath water to activate its effects. The principle ingredients are sodium bicarbonate, citric acid, magnesium sulfate, sucrose, sea salt, fragrances, oils and colors.
The applicable subheading for the Rainbow Rocks Bath Fizzers and the Mini Bath Fizzers will be 3307.30.1000, (HTSUS), 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.
Effective July 6, 2018, the Office of the United States Trade Representative (USTR) imposed an additional tariff on certain products of China classified in the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(b), HTSUS. The USTR imposed additional tariffs, effective August 23, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(d), HTSUS. Subsequently, the USTR imposed further tariffs, effective September 24, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(f) and U.S. Note 20(g), HTSUS. For additional information, please see the relevant Federal Register notices dated June 20, 2018 (83 F.R. 28710), August 16, 2018 (83 F.R. 40823), and September 21, 2018 (83 F.R. 47974). Products of China that are provided for in subheading 9903.88.01, 9903.88.02, 9903.88.03 or 9903.88.04 and classified in one of the subheadings enumerated in U.S. Note 20(b), U.S. Note 20(d), U.S. Note 20(f) or U.S. Note 20(g) to subchapter III shall continue to be subject to antidumping, countervailing, or other duties, fees and charges that apply to such products, as well as to those imposed by the aforementioned Chapter 99 subheadings. Products of China classified under subheading 3307.30.1000 HTSUS, unless specifically excluded, are subject to the additional 10 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 3307.30.1000, HTSUS, listed above. The tariff is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Notice cited above and the applicable Chapter 99 subheading.
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 the World Wide Web at https://hts.usitc.gov/current.
Perfumery, cosmetic, and toiletry products are subject to the requirements of the Food and 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, or by visiting their website at: www.fda.gov.
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 Hodgkiss at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division