CLA-2-33:RR:NC:2:240 D84447
3401.11.5000; 3924.10.5000; 6302.99.2000; 7323.99.9060;
9603.29.8090
Ms. Helen Newell
Polardreams International Ltd.
602 W. Burlington
Fairfield, IA 52556
RE: The tariff classification Gift Basket HB 18 "Aroma-Therapy
Mind Ease Bath and Body Care Collection" from China, Korea,
New Zealand 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 HB 18, "Aroma-Therapy Mind Ease Bath
and Body Care Collection" was submitted with your inquiry. The
wire bread basket is filled with bath salts in a plastic canning
jar, a bottle of foam bath, a bottle of body lotion, a bar of
soap, a nail brush, a synthetic foot pumice stone and a sisal
back scrubber. The foot pumice stone is made in Korea. The
soap is manufactured in New Zealand. The wire basket and canning
jar container are made in Taiwan. The remaining articles are
made in China. The components are assembled and packaged in
China. The Gift Basket HB 18 is not considered a set for Customs
purposes. Each item will be classified separately.
The applicable subheading for the Body Lotion 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 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 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 Plastic Canning Jar 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 Sisal Back Scrubber will
be 6302.99.2000, Harmonized Tariff Schedule of the United States
(HTS), which provides for Bed linen, table linen, toilet linen
and kitchen linen: Other: Of other textile materials: Other.
The rate of duty will be 9.1 percent ad valorem.
The back scrubber falls within textile category designation
899. Based upon international textile trade agreements products
of Taiwan are subject to the requirement of a visa.
The designated textile and apparel categories may be
subdivided into parts. If so, visa and quota requirements
applicable to the subject merchandise may be affected. Part
categories are the result of international bilateral agreements
which are subject to frequent renegotiations and changes. To
obtain the most current information available, we suggest that
you check, close to the time of shipment, the Status Report on
Current Import Quotas (Restraint Levels), an internal issuance of
the U.S. Customs Service, which is available for inspection at
your local Customs office.
The applicable subheading for the Wire Bread Basket will be
7323.99.9060, Harmonized Tariff Schedule of the United States
(HTS), which provides for Table, kitchen or other household
articles. The rate of duty will be 3.4 percent ad valorem.
The applicable subheading for the nail brush will be
9603.39.8090, 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