Base
G899002001-04-24New YorkClassification

The tariff classification of an 8-pc. Invigorating Set (Code INV) and 8-pc. Soothing Set (Code STH) from China

U.S. Customs and Border Protection · CROSS Database · 8 HTS codes referenced

Cross-Source Intelligence

Data compiled from CBP CROSS Rulings, Census Bureau Trade Data · As of 2026-04-30 · Updates monthly

Summary

The tariff classification of an 8-pc. Invigorating Set (Code INV) and 8-pc. Soothing Set (Code STH) from China

Ruling Text

NY G89900 April 24, 2001 CLA-2-34:RR:NC:SP:236 G89900 CATEGORY: Classification TARIFF NO.: 3307.30.1000; 3307.30.5000; 3401.11.5000; 3406.00.0000; 4602.10.8000; 6914.90.8000; 7323.99.9060; 9603.29.4090 Ms. Pilar Dorfman E. Besler & Co. P.O. Box 66361 Chicago, Illinois 60666-0361 RE: The tariff classification of an 8-pc. Invigorating Set (Code INV) and 8-pc. Soothing Set (Code STH) from China Dear Ms. Dorfman: In your letter dated March 22, 2001, on behalf of your client, LTD Commodities Inc., you requested a tariff classification ruling. The samples submitted are as follows: Item #1 (Invigorating Set ) is an aromatherapy rack set consisting of two votive candles, one nail brush, one loofah sponge, one bottle of bath crystals, one bar of soap, one ceramic potpourri burner, and one wire and rattan rack, measuring approximately 9 ¼”x 5 ¼” x 3”. Item #2 (Soothing Set) is an aromatherapy rack set consisting of two bars of soap, one nail brush, one bag of bath crystals, one body brush, one loofah sponge, one cream bath and one wire and rattan rack, measuring approximately 8”x 4 ¼” x 3”. For Customs purposes, this product does not qualify for classification as a set under the General Rules of Interpretation. The candle, the potpourri burner and the decorative wire and rattan rack do not contribute to bathing or grooming, as do the other articles in the rack set. Therefore, each of the components will be classified individually. The applicable subheading for the bath crystals will be 3307.30.1000, 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: Bath salts, whether or not perfumed. The rate of duty will be 5.8 percent ad valorem. The applicable subheading for the cream bath will be 3307.30.5000, (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 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 Free. The applicable subheading for the Votive Candle will be 3406.00.0000, HTS, which provides for Candles, tapers and the like. The rate of duty will be Free. You have asked whether the votive candle is subject to antidumping duties or countervaling duties. 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 write to them at the U.S. Department of Commerce, International Trade Administration, Office of Antidumping Compliance, 14th Street and Constitution Avenue, N.W. Washington, D.C. 20230. 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 ruling issued by Customs. 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 ceramic potpourri burner will be 6914.90.8000, HTS, which provides for other ceramic articles other than of porcelain or china, other. The rate of duty will be 5.6 percent ad valorem. The applicable subheading for the wire and rattan rack will be 7323.99.9060, HTS, which provides for table, kitchen or other household articles, of iron or steel, other, other. The rate of duty will be 3.4 percent ad valorem. The applicable subheading for the body brush and nail brush will be 9603.29.4090, HTS, which provides for other brushes for use on the person, valued not over 40 cents each. The rate of duty will be 0.2 cents each plus 7 percent ad valorem. The soap, cream bath and bath crystals 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 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 Deborah Walsh at 212-637-7062. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division