The tariff classification of basket filled with bath items from China

NY C85731 May 6, 1998 CLA-2-34:RR:NC:2:236 C85731 CATEGORY: Classification TARIFF NO.: 3307.30.5000; 3307.30.1000; 3401.11.5000; 3406.00.0000; 4602.10.1200; 4602.10.8000; 6702.10.2000; 9603.29.4090 Ms. Vidya Bhavnani Sun Coast Merchandise Corporation 6315 Bandini Boulevard Commerce, CA 90040 RE: The tariff classification of basket filled with bath items from China Dear Ms.Bhavnani: In your letter dated March 19, 1998, you requested a tariff classification ruling Your letter concerns the importation of a basket filled with bath items. A sample was submitted with your inquiry. The product consists of a willow basket measuring 3" in height and 6" square, filled with a bar of soap, a bottle of cream bath, a bag of bath crystals, a scented votive candle measuring approximately 1 1/2" in height and 1 3/8 in diameter, a cylindrical loofah sponge measuring approximately 4" in length and 2" in diameter, a small brush and an small decorative artificial floral bouquet. For Customs purpose, this product does not qualify for classification as a set under GRI 3. The basket, the candle and the decorative artifical floral bouquet do not contribute to bathing or grooming, as do the other articles in the basket. The basket functions as a container for the goods contained therein, but it can also be used for other purposes. Therefore, each of the components will be classified individually. The applicable subheading for the cream bath will be 3307.30.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for Pre-shave, shaving or after-shave preparations, personal deodorants, bath preparations, depilatories and other perfumery, cosmetic or toilet preparations, not elsewhere specified or included: prepared room deodorizers, whether or not perfumed or having disinfectant properties: Perfumed bath salts and other bath preparations: Other. The rate of duty will be 4.9 percent ad valorem. The applicable subheading for the bath crystals will be 3307.30.1000, HTS, which provides for Pre-shave, shaving or after-shave preparations, personal deodorants, bath preparations, depilatories and other perfumery, cosmetic or toilet preparations, not elsewhere specified or included: prepared room deodorizers, whether or not perfumed or having disinfectant properties: Perfumed bath salts and other bath preparations: Bath salts, whether or not perfumed. The rate of duty will be 5.8 percent ad valorem. The applicable subheading for the soap will be 3401.11.5000, HTS, which provides for Soap; organic surface-active products and preparations for use as soap, in the form of bars, cakes, molded pieces or shapes, whether or not containing soap; paper, wadding, felt and nonwovens, impregnated, coated or covered with soap or detergent: Soap and organic surface-active products and preparations, in the form of bars, cakes, molded pieces or shapes, and paper, wadding, felt and nonwovens, impregnated, coated or covered with soap or detergent: For toilet use (including medicated products): Other. The rate of duty will be 0.2 cents/kg plus 0.7 percent ad valorem. The applicable subheading for the scented votive candle will be 3406.00.0000, HTS, which provides for Candles, tapers and the like. The rate of duty will be 1.2 percent ad valorem. The applicable subheading for the basket will be 4602.10.1200, 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: Of vegetable materials: Other baskets and bags, whether or not lined: Of willow. The rate of duty will be 5.8 percent ad valorem. The applicable subheading for the loofah sponge will be 4602.10.8000, 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: Of vegetable materials: Other: Other: Other. The rate of duty will be 2.3 percent ad valorem. The applicable subheading for the artifical floral bouquet will be 6702.10.2000, HTS, which provides for Artifical flowers, foliage and fruit and parts thereof; articles made of artifical flowers, foliage or fruit: Of plastics: Assembled by binding with flexible materials such as wire, paper, textile materials, or foil, or by gluing or by similar method The rate of duty will be 8.4 percent ad valorem. The applicable subheading for the brush will be 9603.29.4090, HTS, which provides for Toothbrushes, shaving brushes, hair brushes, nail brushes, eyelash brushes and other toilet brushes for use on the person, including such brushes constituting parts of appliances: Other: Valued not over 40 cents each: Other. The rate of duty will be 0.2 cents plus 7 percent ad valorem. The soap, cream bath and bath crystal 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. The Department of Commerce has determined that petroleum wax candles in the following shapes: tapers, spirals, and straight-sided dinner candles; rounds, columns, pillars, votives; and various wax-filled containers are within the scope of the antidumping duty order on petroleum wax candles from China. In our opinion, the scented votive candle is within the scope of the antidumping duty order on petroleum wax candles from China. 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 V.Gualario at 212-466-5744. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division