Base
H851032001-09-05New YorkClassification

The tariff classification of soap, toy, bath gel, bath mineral salts, netting plastic sponge and a small towel from Hong Kong

U.S. Customs and Border Protection · CROSS Database · 6 HTS codes referenced

Cross-Source Intelligence

Data compiled from CBP CROSS Rulings, Census Bureau Trade Data · As of 2026-05-04 · Updates monthly

Summary

The tariff classification of soap, toy, bath gel, bath mineral salts, netting plastic sponge and a small towel from Hong Kong

Ruling Text

NY H85103 September 5, 2001 CLA-2-34:RR:NC:SP:236 H85103 CATEGORY: Classification TARIFF NO.: 3307.30.1000; 3402.11.5000; 3402.20.5000; 3924.90.5500; 6302.60.0030; 9503.49.0000 Ms. Sylvia Santos Watercolor Sale 648 Salem Street Glendale, CA 91203 RE: The tariff classification of soap, toy, bath gel, bath mineral salts, netting plastic sponge and a small towel from Hong Kong Dear Ms. Santos: In your letter dated August 13, 2001 you requested a tariff classification ruling. The sample submitted, Gift Bath Set, consists of a clear plastic box filled with a bag of bath salts, a bath gel, a small towel (washcloth), a bar of soap with a toy frog embedded in the top of the soap, and a netting plastic sponge. The Gift Bath Set is not considered a set for Customs purposes. All items will be separately classified. The applicable subheading for bath mineral 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 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: For toilet use (including medicated products) Other. The rate of duty will be Free. The applicable subheading for bath gel will be 3402.20.5000, HTS, which provides 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: Other. The rate of duty will be Free. The applicable subheading for netting plastic sponge will be 3924.55000, HTS, which provides for tableware, kitchenware, other household articles and toilet articles, of plastics, other. The rate of duty will be 3.4 percent ad valorem. The applicable subheading for the small towel will be 6202.60.0030, HTS, which provides for bed linen, table linen, toilet and kitchen linen: toilet linen and kitchen linen of terry toweling or similar terry fabrics, of cotton, other. The rate of duty will be 9.5 percent ad valorem. This small towel falls within textile category designation 369. Based upon international textile trade agreements products of China are subject to quota and the requirement of a visa. The designated textile and apparel category may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Since part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes, to obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report On Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office. The applicable subheading for the Frog toy will be 9503.49.00, HTS, which provides for Other toys; reduced-size (“scale”) models and similar recreational models, working or not; puzzles of all kinds; parts and accessories thereof: Other. The rate of duty will be Free. The bath salts, bath gel, and soap, may be subject to the regulations for 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