The tariff classification of a mirrored wooden cabinet filled with bath and body products from China

NY G89207 May 4, 2001 CLA-2-44:RR:NC:2:230 G89207 CATEGORY: Classification TARIFF NO.: 4420.90.8000; 4417.00.8000; 3402.20.5000; 3304.99.5000; 3307.30.1000; 3401.11.5000; 9603.29.8090 Ms. JoAnn Benson Polardreams International Ltd. 1948 Hwy. 1 North Fairfield, IA 52556 RE: The tariff classification of a mirrored wooden cabinet filled with bath and body products from China Dear Ms. Benson: In your letter dated April 9, 2001 you requested a tariff classification ruling. The ruling was requested on a wooden mirrored cabinet filled with bath and body products, item number KB 17/65. The products will be sold together as a gift set. A sample of the set was submitted. The set contains a two drawer painted wood cabinet measuring approximately 13” wide by 5” high by 5” deep. Attached to the cabinet is a 15” high wood framed swiveling mirror. The set also contains: a plastic bottle of shower gel, a spray bottle of body mist for revitalizing the skin, a plastic bottle of body wash, a paper bag of bath salts with a 1” wide by 3-1/4” long wooden scoop resembling a shovel, a body bar for cleansing, a plastic jar of body butter for rubbing on the skin, and a 4-1/4” long face brush with nylon bristles valued at $0.45 each. Although sold as a set, the products comprising item KB 17/65 are not classifiable together as a set because not all the products in the set are designed to meet a particular need or carry out a specific activity. The wooden mirrored cabinet is a small household furnishing good suitable for a use separate from the assorted bath and body products. Consequently, each product in the set is classifiable separately. The applicable subheading for the mirrored wooden cabinet 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 shower gel and for the body wash will be 3402.20.5000, HTSUSA, which provides for organic surface-active agents (other than soap); surface-active preparations, washing preparations and cleaning preparations, whether or not containing soap, other than those of heading 3401; preparations put up for retail sale; other. The rate of duty will be free. The applicable subheading for the body mist and for the body butter will be 3304.99.5000, HTSUSA, which provides for beauty or make-up preparations and preparations for the care of the skin; other; other. The rate of duty will be free. The applicable subheading for the bath salts will be 3307.30.1000, HTSUSA, which provides for pre-shave, shaving or after-shave preparations, personal deodorants, 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 wooden scoop will 4417.00.8000, HTSUSA, which provides for tools, tool bodies, tool handles, broom or brush bodies and handles, of wood; other, other. The rate of duty will be 5.1 percent ad valorem. The applicable subheading for the body bar will be 3401.11.5000, HTSUSA, which provides for soap and organic surface-active products and preparations, in the form of bars, cakes, molded pieces or shapes; for toilet use, other. The rate of duty will be free. The applicable subheading for the face brush will be 9603.29.8090, HTSUSA, which provides for other toilet brushes for use on the person, valued over 40 cents each. The rate of duty will be 0.3 cent each plus 3.6 percent ad valorem. The shower gel, body mist, body wash, bath salts, body bar and body butter 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 (301)443-3380. 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 212-637-7009. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division