CLA-2-33:RR:NC:2:240 D84446
3924.10.5000; 3924.90.5500; 4202.92.4500; 4417.00.8090;
9603.29.8090
Ms. Helen Newell
Polardreams International Ltd.
602 W. Burlington
Fairfield, IA 52556
RE: The tariff classification of Gift Basket HB05, "Aroma-Therapy Bath and Body Care Collection" from China, Korea and
Taiwan, packaged in China
Dear Ms. Newell:
In your letter dated October 29, 1998 you requested a tariff
classification ruling.
A sample of Gift Basket HB05, "Aroma-Therapy Bath and Body Care
Collection" was submitted with your inquiry. The carrying bag is
filled with foil bag of bath salts with a wooden scoop, a plastic
bottle of foam bath, a synthetic foot pumice stone, bath salts in
a plastic canning jar, a heart shaped massage brush, a body
sponge and a body sponge stack (sling). The carrying bag is
manufactured of polyvinyl chloride (PVC). It provides useful
function of storage, protection and portability of the contents.
The foot pumice stone is manufacture in Korea. The canning jar
plastic container is manufactured in Taiwan. The remaining
articles are manufactured in Chine. The components are assembled
and packaged in China. The components are assembled and packaged
in China. The Gift Basket HB05 is not considered a set for
Customs purposes. Each item will be classified separately.
The applicable subheading for the synthetic Foot Pumice
Stone 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. The rate of duty will
be 1 percent ad valorem.
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 Foam Bath 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 Plastic Container for the
Bath Salts will be 3924.10.5000, Harmonized Tariff Schedule of
the United States (HTS), which provides for
Tableware, kitchenware, other household articles and toilet
articles, of plastics: Other. The
rate of duty will be 3.4 percent ad valorem.
The applicable subheading for the Body Sponge and Body
Sponge Stack (Sling) 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 Carrying Bag will be
4202.92.4500, Harmonized Tariff Schedule of the United States
(HTS), which provides for Travel, sports and similar bags. The
rate of duty will be 20 percent ad valorem.
The applicable subheading for the Wooden Scoop will be
4417.00.8090, Harmonized Tariff Schedule of the United States
(HTS), which provides for Tools, tool bodies, tool handles, broom
or brush, bodies and handles, of wood; boot or shoe lasts and
trees, of wood: Other. The rate of duty will be 5.7 percent ad
valorem.
The applicable subheading for the Massage Brush will be
9603.29.8090, Harmonized Tariff Schedule of the United States
(HTS), which provides for Toothbrushes, shaving brushes, hair
brushes, nail brushes, eyelash brushes, and other toilet brushes
for use on the person, including such brushes constituting parts
of appliances: Other: Valued over 40 cents each: Other. The rate
of duty will be 0.3 cents each plus 3.6 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