CLA-2-33:RR:NC:2:240 R00567
Ms. Andrea Holtan
Costco Wholesale
999 Lake Drive
Issaquah, WA 98027
RE: The tariff classification of Bath and Body Gift Sets from China
Dear Ms. Holtan:
In your letter dated July 14, 2004 you requested a tariff classification ruling. Samples of the Bath and Body Gift Sets, Item # NB 2718 and NB 2719, were not submitted with your inquiry.
Based on your letter, the gift sets contain a collection of bath and body products. The articles are packed together and marketed as a set for retail sale in baskets. The baskets, measuring 8.46” high, by 17.91” wide by 9.06" deep, are made of painted steel with handles on each side. The items in each set are identical with the exception of color. Each basket contains body lotion, hand cream, foaming bath, body bar (non-castile soap), body butter (skin cream), shower gel, body scrub (skin exfoliator), cream bath, mineral foot soak salts, a ceramic (stoneware) jar containing bath salts, a ceramic soap dish and a pumpkin bath sponge. The circular shaped pumpkin bath sponge is composed of cellulose plastic encased within an extruded plastic mesh. The foaming bath, shower gel and cream bath 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 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 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 ceramic (stoneware) jar, are considered packing and will be classified with its contents.
The applicable subheading for mineral foot soak salts will be 3304.30.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Beauty or make-up preparations and preparations for the care of skin (other than medicaments), including sunscreen or sun tan preparations; Manicure or pedicure preparations….. The rate of duty will be free.
The applicable subheading for body lotion, hand cream, body scrub and body butter 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 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 foam bath, shower gel and cream bath 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.
Perfumery, cosmetic and toiletry products are subject to the requirements of the Food, Drug and Cosmetic Act, which is 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 (202) 418-3412.
The applicable subheading for the pumpkin bath sponge will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for 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 ceramic (stoneware) jar, containing the bath salts, will be 6909.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Ceramic pots, jars and similar articles of a kind used for the conveyance or packing of goods: Other….. The rate of duty will be 4 percent ad valorem.
The applicable subheading for the ceramic (stoneware) soap dish will be 6912.00.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for Ceramic household articles and toilet articles, other than of porcelain or china: Other….. The rate of duty will be 6 percent ad valorem.
The applicable subheading for the painted steel basket will be 7323.99.9060, Harmonized Tariff Schedule of the United States (HTS), which provides for Table, kitchen or other household articles and parts thereof, of iron or steel; Other: Other: Not coated or plated with precious metal: Other: Other: Other….. The rate of duty will be 3.4 percent ad valorem.
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