CLA-2-33:RR:NC:2:240 H82461
Ms. Joann Benson
Polardreams International Ltd.
1948 Hwy. 1 North
Fairfield, IA 52556
RE: The tariff classification of a Winter Fantasy Bath and Body Set JB55 from China
Dear Ms. Benson:
In your letter dated June 13, 2001 you requested a tariff classification ruling. A sample of the Winter Fantasy Bath and Body Set JB55 was submitted for review.
The sample consists of a basket filled with a bottle of foam bath, bag of bath salts and wooden scoop, a loofah cut to 4 inches in length, a sisal back scubber, and a wooden body massager. The basket is made of interwoven strips of split rattan. It has a decorative metal rim and handle. The split rattan imparts the essential character of the basket. Although sold as a set, the above items are not classifiable as a set because not all the items in the set are designed to meet a particular need or carry out a specific activity. The basket, which is a separate article of commerce and more than just a packing container, has a different use than the other items in the set. Consequently, each item is classifiable separately under its appropriate heading.
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: Other. The rate of duty will be 4.9 percent ad valorem.
Cosmetic and toiletry products are 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 basket will be 4602.10.1600, Harmonized Tariff Schedule of the United States (HTS), which provides for Basketwork, wickerwork and other articles, made directly to shape from plaiting materials or made up from articles of heading 4601; articles of loofah: . The rate of duty will be 5 percent ad valorem.
The applicable subheading for the loofah will be 4602.10.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for articles of loofah. The rate of duty will be 2.3 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: Other. The rate of duty will be 2.3 percent ad valorem. The rate of duty will be 5.1 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: Of other textile materials: Other. The rate of duty will be 8.7 percent ad valorem. The scrubber 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 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 wooden body massager will be 9019.10.2050, Harmonized Tariff Schedule of the United States (HTS), which provides for Mechano-therapy appliances and massage apparatus; parts and accessories thereof. The rate of duty will be free.
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