CLA-2-33:RR:NC:2:240 C89233
3401.11.5000; 3924.90.5500; 6914.90.8000; 7323.99.5060; 9019.10.2050
Ms. Helen Newell
Polardreams International Ltd.
602 W. Burlington
Fairfield, IA 52556
RE: The tariff classification Octagon Tin Gift Set GB54/SAM'S Item Number
348125 from Canada, China and New Zealand
Dear Ms. Newell:
In your letter dated June 15, 1998 you requested a tariff classification
ruling.
A sample of an Octagon Tin Gift Set GB54/SAM'S Item Number 348125 was
submitted with your inquiry. The tin-plated octagon container is filled with a
bottle of Bath & Shower Gel, a bottle of Body Lotion, a bottle of Bath Salts, a
bottle of Bath Oil Pearls, a bar of Hand & Body Soap, a Soap Dish, an Aroma
Diffuser with a bottle of Diffuser Room Fragrance Oil, a Massage Tool and a Body
Sponge. The Hand &Body Soap is manufactured in New Zealand. The Soap Dish and
Bath Oil Pearls are manufactured in Canada. The remaining articles are
manufactured in China. The articles are packaged in China. The Octagon Tin
Gift Set is not considered a set for Customs purposes. Each item will be
classified separately.
The applicable subheading for the Bath Salts will be 3307.30.1000,
Harmonized Tariff Schedule of the United States (HTS), which provides for Bath
salts, whether or not perfumed. The rate of duty will be 5.8 percent ad
valorem.
The applicable subheading for the Bath & Shower Gel, Bath Oil Pearls and
Bath & Massage Oil 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 Diffuser Room Fragrance Oil 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 Hand & Bath Soap will be 3401.11.5000,
Harmonized Tariff Schedule of the United States (HTS), which provides for Soap
and organic surface-active products and preparations, in the 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 0.2 cents per kilo plus
0.7 percent ad valorem..
The applicable subheading for the Body Sponge and Soap Dish will be
3924.90.5500, Harmonized Tariff Schedule of the United States (HTS), which
provides for Tableware, kitchenware, 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 Aroma Diffuser will be
6914.90.8000, Harmonized Tariff Schedule of the United States (HTS), which
provides for Other Ceramic articles. The rate of duty will be 6.1 percent ad
valorem.
The applicable subheading for the tin-plated Octagon Tin will be
7323.99.5060, Harmonized Tariff Schedule of the United States (HTS), which
provides for Table, kitchen or other household articles, of iron or steel,
other, other, nor coated or plated with precious metal, of tin-plate. The rate
of duty will be 0.6 percent ad valorem.
.
The applicable subheading for the wooden ball massager will be
9019.10.2050, Harmonized Tariff Schedule of the United States (HTS), which
provides for Mechano-therapy appliances; massage apparatus; psychological
aptitude-testing apparatus; parts and accessories thereof: Other: Other. The
rate of duty will be 0.8 percent ad valorem.
Cosmetic and toiletry products may be subject to the regulations of the
Food and Drug Administration. You may contact them at 5600 Fishers Lane,
Rockville, Maryland 20857, telephone number (301) 443-3380.
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 212-466-5768.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division