CLA-2-28:OT:RR:NC:N3:36
Victoria Williams
Aldi USA
1200 N. Kirk Rd Batavia, IL 60103
RE: The tariff classification of a Bath and Shower Bomb Kit from China
Dear Ms. Williams:
In your letter dated July 5, 2023, you requested a tariff classification ruling on a Bath and Shower Bomb Kit.
In your submission, you describe the product at issue as a retail-ready Bath and Shower Bomb Kit, which you also identify as item number 704012. You indicate that the subject kit consists of an instruction booklet, 2.64 ounces of citric acid (Mix A), 1.41 ounces of potassium chloride (Mix B), 3.88 ounces of sodium bicarbonate (Mix C), 0.17 fl. ounces of yellow dye, 0.07 fl. ounces each of eucalyptus and lemon fragrances, and one plastic sphere mold. All of the components are intended to be used together to create bath and shower bombs. This product will be marketed for adults who want to take a craft break to relax.
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 product at issue will be classified as a set for tariff classification purposes in accordance with GRI 3(b), with the essential character imparted by the sodium bicarbonate.
In your request, you suggest classification in 9503.00.0090, Harmonized Tariff Schedule of the United States (HTSUS); however, we have found that to be incorrect, because upon review we have determined that the Bath and Shower Bomb Kit does not meet the terms of heading 9503 to be classified as a toy. As noted in the submission, the kit is intended for adults, not children, and it is further noted that some ingredients are labeled “keep out of reach of children.” In addition, the kit does not function as an educational toy or craft kit meant for children.
The applicable subheading for the Bath and Shower Bomb Kit will be 2836.30.0000, HTSUS, which provides for Carbonates; peroxocarbonates (percarbonates); commercial ammonium carbonate containing ammonium carbamate: Sodium hydrogencarbonate (Sodium bicarbonate). The general rate of duty will be free.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 2836.30.0000, HTSUS, unless specifically excluded, are subject to the additional 25 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 2836.30.0000, HTSUS, listed above.
The HTSUS 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. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, including information on exclusions and their effective dates, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
This merchandise may be subject to the laws and regulations of the Consumer Product Safety Act. Import compliance information may be obtained by contacting the U.S. Consumer Product Safety Commission (CPSC) at 4330 East West Highway, Bethesda, MD 20814, telephone (301) 504-7912.
This merchandise may be subject to the requirements of the Toxic Substances Control Act (TSCA), which are administered by the U.S. Environmental Protection Agency. Information on the TSCA can be obtained by contacting the EPA at 1200 Pennsylvania Avenue, N.W., Mail Code 70480, Washington, D.C., by telephone at (202) 554-1404, or by visiting their website at www.epa.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 at https://hts.usitc.gov/current.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Nuccio Fera at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division