The tariff classification of MB 1554 Bath and Body Gift Set from China

NY J84191 June 23, 2003 CLA-2-34:RR:NC:SP:236 J84191 CATEGORY: Classification TARIFF NO.: 3304.99.5000; 3307.30.1000; 3401.11.5000; 3401.30.5000 4417.00.8090; 6302.60.0030; 7323.99.9060; 9603.29.8090 Ms. Gillian Peirce Polardreams International Ltd. 1100 North 4th Street Fairfield, IA 52556 RE: The tariff classification of MB 1554 Bath and Body Gift Set from China Dear Ms. Peirce: In your letter dated May 30, 2003, you requested a tariff classification ruling. The sample submitted, MB1554 Bath and Body Gift Set, consists of a metal basket made of iron measuring approximately 15 inches in height and 16 inches in width. The basket contains body wash, cleansing foam bath, exfoliating body bar, body soufflé, body balm, mineral body soak (salts) in a stoneware bottle, soothing cream bath, brown sugar scrub, body lotion, nail brush, body sponge, artificial foot pumice, and a wooden scoop. The Explanatory Notes of the Harmonized Tariff System provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. Explanatory Note X to GRI 3(b) provides that the term “goods put up in sets for retail sale” means goods that: (a) consist of at least two 2 different articles which are prima facie, classifiable in different headings: (b) consist of articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking. The MB 1554 Bath and Body Set is not considered to be a set for tariff classification purpose since the components are not put up together to meet a particular need or carry out a specific activity. Therefore, the contents must be classified separately. The applicable subheading for the body balm, body soufflé, brown sugar scrub and body lotion will be 3304.99.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Beauty or make-up preparations and preparations for the care of the skin (other than medicaments), including sunscreen or sun tan preparations; manicure or pedicure preparations: Other: Other: Other.” The rate of duty will be free. The applicable subheading for the mineral body soak in a stoneware bottle will be 3370.30.1000, HTS, which provides for 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 exfoliating body bar will be 3401.11.5000, HTS, which provides 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 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 body wash, cleansing foam bath, and soothing cream bath will be 3401.30.5000, 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; organic surface-active products and preparations for washing the skin, in the form of liquid or cream and put up for retail sale, whether or not containing soap; paper; wadding, felt and nonwovens, impregnated, coated or covered with soap or detergent: Organic surface-active products and preparations for washing the skin, in the form of liquid or cream and put up for retail sale, whether or not containing soap: Other. The rate of duty will be Free. The applicable subheading for the wooden scoop will be 4417.00.8090, HTS, which provides for Other tools of wood. The rate of duty will be 5.1 percent ad valorem. The applicable subheading for the body sponge, which you state has a cover of 100% cotton over plastic foam filler, will be 6302.60.0030, HTS, which provides for Bed linen, table linen, toilet linen, and kitchen linen, of terry toweling or similar terry fabrics, of cotton…other. The duty rate will be 9.2 percent ad valorem. China is a member of the World Trade Organization (WTO), and the body sponge is not subject to quota or the requirements of a visa. The applicable subheading for the metal basket will be 7323.99.9060, HTS, which provides for Table, kitchen or other household articles and parts thereof, of iron or steel…other, other, not coated or plated with precious metal, other, other, other. The general duty rate will be 3.4 percent ad valorem. The applicable subheading for the nail brush, valued over 40 cents each, will be 9603.29.8090, HTS, which provides for “Toothbrushes, shaving brushes, hair brushes, nail brushes… Other: Valued over 40 cents each, Other.” The rate of duty will be 0.3 cents each plus 3.6% ad valorem. Perfumery, cosmetic and toiletry products are subject to the requirements of the Food and Drug Cosmetic Act administered by the U.S. Food and Drug Administration. Questions regarding FDA requirements may be addressed to the U.S. Food and Drug Administration, Office of Cosmetics and Colors, 5100 Paint Branch Parkway, College Park, MD 20740-3835, telephone number (202) 418-3412. We are unable to issues a classification ruling on the artificial foot pumice. The following information is required: 1) Please provide all marketing and advertising literature. 2) Please indicate how the product is used. 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 (646) 733-3034. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division