CLA-2-63:OT:RR:NC:N2:349
Ms. Nicole Vallee
Costco Wholesale Corporation
999 Lake Drive Issaquah, WA 98059
RE: The tariff classification of a bath set from China
Dear Ms. Vallee:
In your letter dated June 6, 2024, you requested a tariff classification ruling. A sample of a 4-pc bath set was provided with your request and will be retained by this office.
Item# 1796218, described as a 4pc Bath Set, consists of a waffle weave shower curtain, shower liner, 12 double metal rollerball hooks and a terry bath mat. The waffle shower curtain is made of 100 percent polyester woven fabric and measures 72 inches wide by 72 inches high. You indicate it is not made up from a fabric described in subheading 5407.61.11, 5407.61.21 or 5407.61.91, Harmonized Tariff Schedule of the United States (HTSUS). The plastic shower curtain liner is made of 90 percent polyethylene (PE) and 10 percent ethylene-vinyl acetate (EVA) and measures 72 inches wide by 72 inches high. The 12 stainless steel double shower curtain hooks with rollers are designed to hang from the shower rod. The double hooks at the bottom are designed to hold the plastic liner on one side and the polyester shower curtain on the other. The rollers are plastic beads positioned at the top of each hook. Their function is to enable the top hook to slide smoothly across the shower curtain rod. The bath mat is made of 100 percent cotton woven terry fabric. The terry fabric is of a heavy weight construction and has uncut loops on both sides. It is hemmed on all sides and features a one-inch wide, non-pile, cam border design approximately 4 inches from each edge on the face side. The edges of the bath mat are also flat woven and are hemmed. The bath mat measures 21 inches wide by 34 inches long, or 0.38 m2, and is used on the floor outside the bathtub or shower area while bathing. All the items are packed together in a cardboard box ready for retail sale.
In your letter, citing NY N283381, dated March 1, 2017, you suggested that the 4pc Bath Set should be classified as a retail set under subheading 3924.90.1010, HTSUS. We disagree.
GRI 3 provides for goods that are, prima facie, classifiable in two or more headings. GRI 3(b) provides that goods put up in sets for retail sale shall be classified as if they consisted of the material or component, which gives them their essential character. According to the Explanatory Notes, the official interpretation of the HTSUS at the international level, "goods put up in sets for retail sale" refers to goods which:
(a) consist of at least two different articles which are, prima facie, classifiable in different headings; (b) consist of products or 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 repacking.
The set considered under NY N283381, comprised of a polyester shower curtain, a plastic liner, and twelve metal hooks, was found to meet this criteria and the plastic liner was found to impart the essential character of the set. However, in the case of Item# 1796218, the second criterion is not met as the bath mat meets a different need and is used for a different activity than the shower curtain, liner, and 12 double metal rollerball hooks. Therefore, each item will be classified separately.
The applicable subheading for the plastic shower curtain liner will 3924.90.1010, HTSUS, which provides for Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics: Other: Curtains and drapes, including panels and valances;Curtains and drapes. The rate of duty will be 3.3 percent ad valorem.
The applicable subheading for the terry bath mat will be 5702.49.1080, HTSUS, which provides for Carpets and other textile floor coverings, woven, not tufted or flocked, whether or not made up, including Kelem', Schumacks', Karamanie' and similar handwoven rugs: Other, of pile construction, made up: Of other textile materials: Of cottonOther. The rate of duty will be Free.
The applicable subheading for the waffle shower curtain will be 6303.92.2050, HTSUS, which provides for Curtains (including drapes) and interior blinds; curtain or bed valances: Other: Of synthetic fibers: Other: Other: Other. The rate of duty will be 11.3 percent ad valorem.
The applicable subheading for the 12 stainless steel double shower curtain hooks will be 8302.41.6050, HTSUS, which provides for Base metal mountings, fittings and similar articlesOther mountings, fittings and similar articles, and parts thereof, Suitable for buildings, Other, Of iron or steel, of aluminum or of zinc, For curtains, draperies and window shades. The rate of duty will be 3.9 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 5702.49.1080 and 8302.41.6050, HTSUS, unless specifically excluded, are subject to an 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 5702.49.1080 and 8302.41.6050, HTSUS, listed above.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6303.92.2050, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 6303.92.2050, HTSUS, listed above.
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/.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
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 Kim Wachtel at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division