CLA-2-44:RR:NC:2:230 H86710
Mr. Mathews C. Herring
Allegheny Brokerage Company, Inc.
5389 CV Jackson Rd, Suite #1
Dublin, VA 24084
RE: The tariff classification of a wooden caddy shelf with bath articles and a candle from China
Dear Mr. Herring:
In your letter dated January 6, 2002, on behalf of your customer Fei Da Trading Company Inc., you requested a tariff classification ruling.
The ruling was requested on a product called a Bath Kit, Model No. N-2270. A sample was submitted which will be returned to you as you requested.
The sample consists of a wooden caddy shelf holding a bear shaped terry and sisal scrubber, a bottle of shampoo, a wooden massage brush, a nylon mesh scrubber and a pillar candle. The caddy shelf is a small open cabinet consisting of two shelves. It measures approximately 9-1/4 inches high, 7-1/2 inches wide and 3-1/4 inches deep. It is made of solid ΒΌ inch thick wood. The caddy shelf may be used to hold a variety of small articles in the bath or elsewhere. The bear shaped scrubber is a full-bodied stuffed bear and is considered to be primarily a plaything for the amusement of children and adults.
Although sold as a kit, the various articles are not classifiable as a set because not all of the articles are designed to meet a particular need or carry out a specific activity. Each article in the kit is classifiable separately.
The applicable subheading for the wooden caddy shelf will be 4420.90.8000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), 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 terry and sisal bear scrubber will be 9503.41.0000, HTSUSA, which provides for toys representing animals, stuffed. The rate of duty will be free.
The applicable subheading for the shampoo will be 3305.10.0000, HTSUSA, which provides for preparations for use on the hair, shampoos. The rate of duty will be free.
The applicable subheading for the nylon scrubber will be 3924.90.5500, HTSUSA, which provides for other household articles and toilet articles, of plastics, other, other. The rate of duty will be 3.4 percent ad valorem.
The applicable subheading for the massage brush will be 9019.10.2050, HTSUSA, which provides for non-electric massage apparatus. The rate of duty will be free.
The applicable subheading for the candle will be 3406.00.0000, HTSUSA, which provides for candles, tapers and the like. The rate of duty will be free.
The shampoo may be subject to the regulations of the Food and Drug Administration. You may contact them at 5600 Fishers Lane, Rockville, Maryland 20857.
The candle may be subject to antidumping duties or countervailing duties (AD/CVD). Written decisions regarding the scope of AD/CVD orders are issued by the Import Administration in the Department of Commerce and are separate from tariff classification and origin rulings issued by Customs. A list of AD/CVD proceedings at the Department of Commerce (DOC) and their product coverage can be obtained from the DOC website at: http://ia.ita.doc.gov, or you may wrtie to them at the U.S. Department of Commerce, International Trade Administration, Office of Antidumping Compliance, 14th Street and Constitution Avenue, N.W., Washington, DC 20230.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in 19 CFR 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, either directly, by reference, or by implication, is accurate and complete in every material respect.
This ruling is being issued under the assumption that the subject goods, in their condition as imported into the United States, conform to the facts and the description as set forth both in the ruling request and in this ruling. In the event that the facts or merchandise are modified in any way, you should bring this to the attention of Customs and you should resubmit for a new ruling in accordance with 19 CFR 177.2. You should also be aware that the material facts described in the foregoing ruling may be subject to periodic verification by the Customs Service.
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 Paul Garretto at 646-733-3035.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division