CLA-2-33:RR:NC:2:240 G86299
Ms. JoAnn Benson
Polardreams International Ltd.
1948 Hwy.1 North
Fairfield, IA 52556
RE: The tariff classification of a Wooden Bath Cabinet filled with bath products, item number KB27 from China and Korea
Dear Ms. Benson:
In your letter dated December 12, 2000 you requested a tariff classification ruling.
A sample of the Wooden Bath Cabinet filled with bath products, item number KB27 was submitted with your inquiry. The cabinet, measuring 10 inches wide, 15 inches high and 4 inches deep, has a glass front panel door and a shelf. The product contained in the cabinet are: a bottle of body lotion, a bottle of body wash, a jar of body butter, a bar of soap, an oval body brush and a foot shaped pumice. The pumice is made in Korea; the remaining articles are manufactured in China. The products are assembled and packaged in China. The Wooden Bath Cabinet filled with bath products, item number KB27, although sold together, is not considered a set for tariff purposes. Each item will be separately classified.
The applicable subheading for the body lotion and body bar 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. The rate of duty will be free.
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. The rate of duty will be free.
The applicable subheading for the body wash will be 3402.20.5000 Harmonized Tariff Schedule of the United States (HTS), which provides for Organic surface-active agents (other than soap surface-active preparations, washing preparations (including auxiliary washing preparations) and cleaning preparations, whether or not containing soap, other than those of heading 3401: Preparations put up for retail sale. The rate of duty will be free.
The applicable subheading for the wooden cabinet will be 4420.90.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for Other articles of furniture. The rate of duty will be 3.2 percent ad valorem.
The applicable subheading for the foot pumice will be 6804.30.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Millstones, grindstones, grinding wheels and the like… of natural stone, of agglomerated natural or artificial abrasives, or of ceramics, with or without parts of other materials; hand sharpening or polishing stones. The rate of duty will be free.
The applicable subheading for the body 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: Valued over 40 cents each. 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 212-637-7066.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division