CLA-2-33:RR:NC:2:240 G81951
Mr. Larry Diamond
CSI International
642 De Courcelle Street, Suite 304
Montreal, Quebec
Canada H3C 3C5
RE: The tariff classification of Living Space Bathtub Toiletry Set Style LS-20-004 from China, Canada, U.S. and packed in Canada
Dear Mr. Larry Diamond:
In your letter dated August 30, 2000 you requested a tariff classification ruling.
A sample of the Living Space Bathtub Toiletry Set Style LS-20-004 was submitted for review with your inquiry. The Living Space Bathtub Toiletry Set Style LS-20-004 , packaged for retail sale, consists of a ceramic bathtub shaped soap dish containing a bottle foam bath, a round bar of soap, and sisal covered sponge. The soap dish and sisal sponge are made in China. The foam bath is manufactured in Canada. The soap is of U.S. origin. The items are packed and shrink wrapped in Canada. The Living Space Bathtub Toiletry Set Style LS-20-004 is not considered a set for tariff purposes, therefore, each item will be classified separately.
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: Other. The rate of duty will be 4.9 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.
The applicable subheading for the soap will be 3401.11.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for Soap…For toilet use (including medicated products): Other. The rate of duty will be free.
The U.S. origin soap may be eligible for duty-free treatment under subheading 9801.00.10, HTSUS. Subheading 9801.00.10, HTSUS, provides for the free entry of products of the U.S. that have been exported and returned without having been advanced in value or improved in condition by any process of manufacture or other means while abroad, provided the documentary requirements of section 10.1, Customs Regulations (19 C.F.R. §10.1), are met
The applicable subheading for the sisal sponge 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: Of other textile materials. The rate of duty will be 8.8 percent ad valorem.
The sisal sponge falls within textile category designation 899. Based upon international textile trade agreements products of China are subject to quota and the requirement of a visa.
The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, 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 and should also be verified at the time of shipment.
The applicable subheading for the ceramic soap dish will be 6910.90.0000, Harmonized Tariff Schedules of the United States (HTS), which provides for Ceramic sanitary ware, other. The rate of duty will be 5.7 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 212-637-7066.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division