The tariff classification of a Bathroom Caddy & Mirror Bath and Body Item #KB87 from China

NY H80161 May 14, 2001 CLA-2-33:RR:NC:2:240 H80161 CATEGORY: Classification TARIFF NO.: 3304.91.0050; 3304.99.5000; 3307.30.1000; 3401.11.5000; 3402.20.5000; 7013.39.2000; 7323.99.9060 Ms. JoAnn Benson Polardreams International Ltd. 1948 Hwy 1 North Fairfield, IA 52556 RE: The tariff classification of a Bathroom Caddy & Mirror Bath and Body Item #KB87 from China Dear Ms. Benson: In your letter dated April 12, 2001 you requested a tariff classification ruling. A sample of the Bathroom Caddy & Mirror Bath and Body Item # KB87 was submitted with your inquiry for review. The bathroom caddy holds several bath and body toiletry products. The caddy, measuring 19 ½ inches in height, has a nickel-plated iron frame with two wood shelves. A wood framed mirror is situated on the top of the caddy. Peaceful Moment Body Mist, in a pump bottle, is sprayed on the body after bathing. Body Lotion, in a pump bottle, is massaged on the skin after bathing. Tranquil Spirit Body Powder is packed in a salt shaker. The salt shaker is not the usual packing for body powder; therefore, the salt shaker and powder will be separately classified. Body Balm canisters are used to moisture the skin. Bath Mineral Bath Salts are used in the bath water to soak the skin. Skin Treat Exfoliating Salt Scrub is used to cleanse and exfoliate the skin. Skin Survival Body Butter is massaged on the skin after bathing. There are four Body Bar Soaps. A bottle of Time in the Tub Bath and Shower Gel is used on a washcloth for bathing. All items are made and packed in China. The items are not considered a set for tariff purposes. Each item will be separately classified. The applicable subheading for the Tranquil Spirit Body Powder will be 3304.91.0050, Harmonized Tariff Schedule of the United States (HTS), which provides for Powders, whether or not compressed. The rate of duty will be free. The applicable subheading for the Peaceful Moment Body Mist, Body Lotion, Body Balm, Skin Treat Exfoliating Salt Scrub, and Skin Survival Body Butter will be 3304.99.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for Beauty or make up or preparations for the care of the skin. The rate of duty will be free. The applicable subheading for the Bath Mineral Bath Salts will be 3307.30.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for Bath Salts, whether or not perfumed. The rate of duty will be 5.8 percent ad valorem. The applicable subheading for the Body Bar Soap will be 3401.11.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for Soaps...For toilet use. The rate of duty will be free. The applicable subheading for the Time in the Tub Bath and Shower Gel 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. The rate of duty will be free. The applicable subheading for the Salt Shaker will be 7013.39.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for Glassware of a kind used for table (other than drinking glasses) or kitchen purposes other than that of glass-ceramics: Valued not over 3 dollars each. The rate of duty will be 12.4 percent ad valorem. The applicable subheading for the Bathroom Caddy will be 7323.99.9060, 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; pot scourers and scouring or polishing pads, gloves and the like, of iron or steel. The rate of duty will be 3.4 percent ad valorem Cosmetic and toiletry products are 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. 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 212-637-7066. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division