The tariff classification of a basket filled with bath itemsfrom the United Kingdom

NY 806789 March 9, 1995 CLA-2-33:S:N:N7:240 806789 CATEGORY: Classification TARIFF NO.: 3304.99.0000; 3307.30.1000; 3307.30.5000; 3924.90.5500; 4601.10.0900; 9603.29.4090 Mr. Neil Smith United Customs Brokers 420 Rue Notre Dame O Montreal, Quebec, Canada H2Y 2G6 RE: The tariff classification of a basket filled with bath items from the United Kingdom Dear Mr. Smith: In your letter dated February 8, 1995, you requested a tariff classification ruling on behalf of your client Burlington Toiletries Ltd. Your letter concerns the importation of a basket filled with bath items. A sample was submitted with your inquiry. The product consists of a woven basket, which appears to be of bamboo fibers, measuring 12 inches in diameter, filled with four bottles of foaming bath essence, four bottles of massage lotion, two bath salt cubes, six bath pearls, four shaped colored soaps, one synthetic sponge in the shape of a watermelon wedge, and one plastic nail brush. In your letter you contend that the product qualifies as a set under GRI 3(b). The basket does not contribute to bathing or grooming, as do the other articles in the basket. The basket functions as a container for the bathing products, but it can also be used for other purposes. Although the basket functions as a container, it does not meet the requirements of GRI 5 (a) or (b). GRI 5 (b) states that packing materials and packing containers presented with the goods therein shall be classified with the goods if they are of a kind normally used for packing such goods. The basket at issue falls under this provision. It is not the normal kind of packing container for the bathing goods. The basket and bathing products will be individually classified. PRODUCT HTS RATE Foaming Bath Eessence 3307.30.5000 4.8 Percent Ad Valorem Massage Lotion 3304.99.0000 3.9 Percent Ad Valorem Bath Salt Cubes 3307.30.1000 5.8 Percent Ad Valorem Bath Pearls 3307.30.5000 4.8 Percent Ad Valorem Soaps 3401.11.5000 0.9 cents per kilo plus 2.9 Percent Ad Valorem Nail brush 9603.29.4090 7 Percent Ad Valorem plus 0.2 cents each Sponge 3924.90.5500 3.4 Percent Ad Valorem Basket 4602.10.0900 10 Percent Ad Valorem The massage lotion, soap, bath pearls, bath cubes and foaming bath essence 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 (202) 443-3380. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have already been filed, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport