CLA-2-33:RR:NC:2:240 R00566
Ms. Andrea Holtan
Costco Wholesale
999 Lake Drive
Issaquah, WA 98027
RE: The tariff classification of Bath and Body Spa Gift Sets from China
Dear Ms. Holtan:
In your letter you dated July 14, 2004 you requested a tariff classification ruling. Samples of the Bath and Body Spa Gifts Sets, Item # NB 2716 and NB 3410, were not submitted for review with your inquiry.
Based on your letter, the spa gift sets contain a collection of toiletry and personal items. The items are packed together and marketed as a set for retail sale in wood baskets. The wood baskets, measuring 7.48" high, by 22.24" wide by 14.96" deep, have thick, solid wood slats and metal handles. The items in each set are identical with the exception of color. The collection contains body butter, body lotion, body scrub (skin exfoliator), hand cream, body wash, shimmer cream bath, bath salts, bath oil powder with a metal scoop made of zinc alloy, a silk aroma sachet, room spray, scented drawer liners, liquid hand soap, soap petals, a body bar (non-castile soap) packed with a frosted glass soap dish, an aroma eye pillow, cotton slippers and a pumpkin sponge.
The body butter, hand cream, body scrub and body lotion are skin care products. The shimmer bath cream, liquid hand soap and body wash are skin cleansers applied directly to the body for cleansing the skin and do not contain any aromatic or modified aromatic surface-active agents. The bath oil powder is a bath preparation poured directly into bath water. The circular pumpkin bath sponge is composed of cellulose plastic encased within an extruded plastic mesh. The soap petals are packaged in a glass apothecary jar. The liquid hand soap is bottled in a frosted glass pump bottle. The body wash is packed in a triangular shaped bottle. The room spray, a clear fragrance liquid, is packaged in a glass spray bottle. The aroma eye pillow is composed of an outer cover made of silk and lined with 100% polyester fiber fabric filled with scented plastic pellets. The silk aroma sachet, measuring 4 inches by 4 inches, contains polyfill fiber with fragrance pellets. The slippers you describe as “scuff” style, is a 100% cotton terry cloth open toe/heel house slipper. The outer sole and upper is composed predominantly of textile material. The sole has a pattern of rubber/plastics “traction” dots.
The Explanatory Notes of the Harmonized Tariff System provide guidance in the interpretation of the Harmonized Commodity and 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) consists of at least 2 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 repacking. For tariff classification purposes, the Bath & Body Spa Gift Sets are not sets since the components are not put up together to meet a particular need or carry out a specific activity. Each item will be separately classified in its appropriate heading. The glass and plastic bottles, with the exception of the apothecary jar, are considered packing and will be classified with its contents.
The applicable subheading for body butter, hand cream, body lotion and body scrub will be 3304.99.5000, Harmonized Tariff Schedule of the United States (HTS), 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 rate of duty will be free.
The applicable subheading for bath salts will be 3307.30.1000, Harmonized Tariff Schedule of the United States (HTS), 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.
The applicable subheading for the bath oil powder will be 3307.30.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for Perfumed bath salts and other bath preparations. The rate of duty will be 4.9 percent ad valorem.
The applicable subheading for the room spray will be 3307.49.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Preparations for perfuming or deodorizing rooms, including odoriferous preparations used during religious rites: Other. The rate of duty will be 6 percent ad valorem.
The applicable subheading for the scented sachet will be 3307.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Other perfumery, cosmetic or toilet preparations, not elsewhere specified or included. The rate of duty will be 5.4 percent ad valorem.
The applicable subheading for the soap petals and body bar (non-castile soap) will be 3401.11.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for Soap; organic surface-active products and preparations for use as soap, in the form of bars, cakes, molded pieces or shapes, whether or not containing soap; paper, wadding, felt and nonwovens impregnated, coated or covered with soap or detergent: Soap and organic surface-active products and preparations, in form of bars, cakes, molded pieces or shapes, and paper, wadding, felt and nonwovens, impregnated, coated or covered with soap or detergent: For toilet use (including medicated products): Other. The rate of duty will be free.
The applicable subheading for the shimmer cream bath, liquid hand soap and body wash will be 3401.30.5000, Harmonized Tariff Schedule of the United States (HTS), 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 bath sponge and aroma eye pillow will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for Other household articles and toilet articles, of plastics. The rate of duty will be 3.4 percent ad valorem.
Perfumery, cosmetic and toiletry products are subject to the requirements of the Federal Food, Drug and Cosmetic Act, which is administered by the U.S. Food and Drug Administration. You may contact them at U.S. Food and Drug Administration, Office of Cosmetics and Colors, 5100 Paint Branch Parkway, College Park, MD 20740-3835, telephone (202) 418 3412.
The applicable subheading for the wood basket will be 4420.90.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for Wooden articles of furniture not falling within chapter 94. The rate of duty will be 3.2 percent ad valorem.
The applicable subheading for the slippers will be 6405.20.30, Harmonized Tariff Schedule of the United States (HTS) which provides for Other footwear: With uppers of textile materials: With uppers of vegetable fibers. The rate of duty will be 7.5 percent ad valorem.
The applicable subheading for the glass soap dish will be 7013.99.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for Glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes...other glassware: other: other: other: valued over thirty cents but not over three dollars each. The rate of duty will be 30 percent ad valorem.
The applicable subheading for the metal scoop will be 8215.99.4060, Harmonized Tariff Schedule of the United States (HTS), which provides Other spoons and ladles with handles of base metal or non metal. The rate of duty will be 5 percent ad valorem.
Your inquiry does not provide enough information for us to give a classification ruling on the apothecary jar and the scented drawer liners. Your request for a classification ruling should include the cost of the apothecary jar at which a single empty glass article is sold by the foreign seller to the American importer and an actual sample of the scented drawer liners. When this information and sample is available, you may wish to consider resubmission of your request.
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 Stephanie Joseph at 646-733-3268.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division