CLA-2-33:RR:NC:2:240 H82663
Ms. JoAnn Benson
Polardreams International Ltd.
1948 Hwy. 1 North
Fairfield, IA 52556
RE: The tariff classification of Winter Fantasy Bath Collection KB67 from China
Dear Ms. Benson:
In your letter dated June 15, 2001 you requested a tariff classification ruling. A sample of the Winter Fantasy Bath Collection KB67 was submitted for review with your inquiry.
Winter Fantasy Bath Collection KB67 consists of a wooden chest filled with bath care products. The wooden chest, measuring 8 ½ in width, 13 inches in length and 7 ½ inches in depth, has two side handles and a front latch. The bath items oconsist of a bottle of shower gel, a bag of bath salts and wooden scoop, a body bar, a clear box filled with potpourri, a velvet pillow sachet, a sisal and terry bath mitt, an artificial fruit ornament. The chief weight of the bath mitt is sisal. 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 woode chest, 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 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.
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 sachet and potpourri will be 3307.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Cosmetic and toiletry preparations, not elsewhere specified or included: Other. The rate of duty will be 5.4 percent ad valorem.
The applicable subheading for the body bar will be 3401.11.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for Soap: For toilet use (including medicated products). The rate of duty will be free.
The applicable subheading for the shower gel will be 3402.20.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for Surface active preparations put up for retail sale. The rate of duty will be free.
The applicable subheading for the wood 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 wood chest will be 4420.90.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for Wooden articles of furniture not falling within chapter 94. The rate of duty will be 3.2 percent ad valorem.
The applicable subheading for the bath mitt 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 8.7 percent ad valorem. The bath mitt falls within textile category designation 899. Based upon international textile trade agreements products of China 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 artificial fruit ornament will be 6702.10.4000 Harmonized Tariff Schedule of the United States (HTS), which provides for Artificial flowers, foliage, fruit and parts thereof; articles made of artificial flowers, foliage or fruit; of plastics; other, including parts. The rate of duty will be 3.4 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