The tariff classification of a Bath Gift Set from China

N174055 August 4, 2011 CLA-2-34:OT:RR:NC:2:236 CATEGORY: Classification TARIFF NO.: 3304.99.5000; 3401.30.5000; 3924.90.5650; 4823.90.8600 Mr. Aaron Cullen Barthco International, Division of OHL One CVS Drive Woonsocket, RI 02895 RE: The tariff classification of a Bath Gift Set from China Dear Mr. Cullen: In your letter dated June 30, 2011, you requested a tariff classification ruling on behalf of your client, CVS Pharmacy. A sample was submitted for review and will be returned as requested. The “Mini Tote Gift Set” – Item # 852322 consists of a 2 fluid ounce container of “Vanilla Wishes” scented shower gel, a 2 fluid ounce container of “Vanilla Wishes” scented body lotion, and an extruded polyethylene mesh bath sponge with a braided cord attached for hanging. The items are packaged for retail sale in a small, red glittered paperboard container with a white, furry textile trim glued along the curved shaped rim.  The mini tote measures approximately 3¾” (w) x 2½” (d) x 4” (h), has a red felt fabric carry handle that is adorned with a glued-on red and white stitched textile bow and attached with metal rivets. The Explanatory Notes to the Harmonized Tariff System, although not legally binding, 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 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 re-packing. Goods classifiable under GRI 3 (b) are classified as if they consisted of the material or component which gives them their essential character, which may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article. GRI 3 (c) provides that when goods cannot be classified by reference to GRI 3 (a) or 3 (b), they are to be classified in the heading that occurs last in numerical order among those which equally merit consideration. The “Mini Tote Gift Set” – Item # 852322 is not a set for tariff classification purposes; therefore, each item will be classified separately in its appropriate heading. The applicable subheading for the shower gel will be 3401.30.5000, HTSUS, 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 body lotion will be 3304.99.5000, Harmonized Tariff Schedule of the United States (HTSUS), 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 bath sponge will be 3924.90.5650, HTSUS, which provides for …toilet articles, of plastics: Other: Other. The rate of duty will be 3.4 percent ad valorem. The applicable subheading for the paperboard tote will be 4823.90.8600, HTSUS, which provides for Other paper, paperboard, cellulose wadding and webs of cellulose fibers, cut to size or shape; other articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibers: Other: Other: Other: Other: Other.  The rate of duty will be Free. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. Perfumery, cosmetic, and toiletry products are subject to the requirements of the Food, Drug and Cosmetic Act, and the Fair Packaging and Labeling Act (FPLA), which are 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 (301) 436-1130. 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 Nuccio Fera at (646) 733-3434. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division