CLA-2-33:RR:NC:2:240 H87077
Mr. Stephen M. Marlow
Tower Group International Inc.
205 West Service Road
Champlain, NY 12919
RE: The tariff classification of Herbal collection jasmine tea glass sanctuary from China, Canada and the United States
Dear Mr. Marlow:
In your letter dated January 3, 2002, you requested on behalf of your client CSI International, a tariff classification ruling.
A sample of the Herbal collection jasmine tea glass sanctuary, Item # 11473, was submitted with your inquiry and is being returned as requested. The item is a glass sanctuary containing a collection of bath and body products packaged for retail sale. The glass sanctuary, measuring 11½ inches high by 13 inches wide by 4½ inches deep, is a glass container with a metal base and frame. The sanctuary contains body lotion, hand & body cream, body wash, foam bath, bath crystals, ceramic soap dish containing a bar of vegetable soap, a small steel jug resembling a milk creamer containing bath beads and a leaf shaped guest soap, a facial exfoliating brush and a netting sponge. A plastic tag is securely attached to the top of the glass sanctuary identifying the scent of the packaged items. The glass sanctuary, ceramic soap dish, facial exfoliating brush, netting sponge and steel jug are made in China. The foam bath, body wash, body lotion, hand and body cream, bath beads and bath crystals are made in Canada. The soap is made in the US. All the items are packed and exported from Canada. Although the items are marketed and sold as a set, the glass sanctuary is not a kind normally used for packing such goods and can be used for other purposes. This item, for Customs purposes, does not qualify for classification as a set under GRI 3. Each item will be separately classified.
The applicable subheading for body lotion and hand & body cream 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 (other than medicaments): Other: Other: Other…. The general rate of duty will be free.
The applicable subheading for bath crystals will be 3307.30.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for Bath salts, whether or not perfumed…. The general rate of duty will be 5.8 percent ad valorem.
The applicable subheading for foam bath and bath beads 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 general rate of duty will be 4.9 percent.
The applicable subheading for soap will be 3401.11.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for Soaps…. For toilet use (including medicated products): Other…… The rate of duty will be free.
The applicable subheading for 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: Other…. The general rate of duty will be free.
The applicable subheading for the netting sponge will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for Tableware, kitchenware, 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 ceramic soap dish will be 6912.00.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for Other ceramic household articles and toilet articles, other than of porcelain or china: Other….. The rate of duty will be 6 percent ad valorem.
The applicable subheading for the glass sanctuary will be 7013.99.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for Glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes: Other glassware: Other: Other: Other: Valued over $3 each: Other: Valued over $3 but not over $5 each….. The rate of duty will be 12 percent ad valorem.
The applicable subheading for the steel jug will be 7323.99.9030, Harmonized Tariff Schedule of the United States (HTS), which provides for Table, kitchen or other household articles and parts thereof, of iron or steel; iron or steel wool; Other: Not coated or plated with precious metal: Other: Other : Kitchen or tableware suitable for food or drink contact ….. The rate of duty will be 3.4 percent ad valorem.
The applicable subheading for the facial exfoliating brush, if valued not over 40¢ each, will be 9603.29.4090, Harmonized Tariff Schedule of the United States (HTS), which provides for Other toilet brushes for use on the person….. Other: Valued not over 40¢ each….. Other…. The rate of duty will be 0.2 cents each plus 7 percent ad valorem.
The applicable subheading for the brush, if valued over 40¢ each, will be 9603.29.8090, Harmonized Tariff Schedule of the United States (HTS), which provides for Other toilet brushes for use on the person….. Other: Valued over 40¢ each….. Other….. The rate of duty will be 0.3 cents each plus 3.6 percent ad valorem.
Perfumery, cosmetic and toiletry products are subject to the requirements of the Federal Food, Drug, and Cosmetic Act, which is administered by the U.S. Food and Drug Administration. You may contact them at 5600 Fishers Lane, Rockville, Maryland 20857, telephone number (301) 443-6553.
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 646-733-3268.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division