CLA-2-33:RR:NC:2:240 D80071
3401.11.5000; 3924.90.5500; 4417.00.8090; 6302.99.2000; 7323.99.9060;
9019.10.2050; 9603.29.4090
Ms. Helen Newell
Polardreams International Ltd.
602 W. Burlington
Fairfield, IA 52556
RE: The tariff classification of a Bath and Body Care Collection Gift Basket
GB 121 from China, Korea, Taiwan and New Zealand
Dear Ms. Newell:
In your letter dated July 1, 1998 you requested a tariff classification
ruling.
A sample of the Bath and Body Care Collection Gift Basket GB 121 was
submitted with your inquiry. The item contains a collection of products used
for bath and body care. The articles are put up for retail sale in a wire
caddy. The gift set contains a bottle of Bath and Shower Gel, a package of Bath
Salts with wooden scooper, a bottle of Foam Bath, Body Lotion, Nail Brush, a bar
of Body Soap, a Soap Dish, Eye Mask, Room Fragrance Gel, Bath Cloth, Body
Sponge, Wooden Massager and Foot Pumice Stone. The Bath and Body Care
Collection Gift Basket is not considered a set for Customs purposes. All items
will be separately classified. The Soap is manufactured in New Zealand. The
Foot Pumice Stone is made in Korea and the Eye Mask is made in Taiwan. The
remaining articles are made in China.
The applicable subheading for the Bath & Shower Gel and Foam Bath will be
3307.30.5000, Harmonized Tariff Schedule of the United States (HTS), which
provides for Perfumed bath salts and other bath preparations: Other..... The
rate of duty will be 4.9 percent ad valorem.
The applicable subheading for the 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 Wooden Scooper will be 4417.00.8090,
Harmonized Tariff Schedule of the United States which provides for Tools, tool
bodies, tool handles, broom or brush bodies and handles, of wood; boot or shoe
lasts and trees, of wood: Other..... Other.....
The rate of duty will be 5.7 percent ad valorem.
The applicable subheading for the 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): Other: Other: Other..... The rate of duty will be 1 percent ad
valorem.
The applicable subheading for the Nail Brush will be 9603.29.4090,
Harmonized Tariff Schedule of the United States (HTS), which provides for
...Other toilet brushes for use on the person... Other: Valued not over 40 cents
each..... Other..... The rate of duty will be .2 cents each plus 7 percent ad
valorem.
The applicable subheading for the Body Soap will be 3401.11.5000,
Harmonized Tariff Schedule of the United States (HTS), which provides for 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 0.2 cents per kilo
plus 0.7 percent ad valorem.
The applicable subheading for the Body Sponge and Soap Dish will be
3924.90.5500, Harmonized Tariff Schedule of the United States (HTS), which
provides for Tableware, kitchenware, other household articles and toilet
articles, of plastics: Other: Other..... The rate of duty will be 3.4 percent
ad valorem.
The applicable subheading for the Room Fragrance Gel will be 3307.49.0000,
Harmonized Tariff Schedule of the United States (HTS), which provides for
Preparations for perfuming or deodorizing rooms, including odoriferous
preparations used during religious rites: Other.... The rate of duty will be 6
percent ad valorem.
The Body Cloth, made from ramie fabric, is an open worked material. The
cloth measures approximately 9 inches square and the edges are finished with an
overlock stitch. The applicable subheading for the Body Cloth will be
6302.99.2000, Harmonized Tariff Schedule of the United States (HTS), which
provides for Bed linen, table linen, toilet linen and kitchen linen: Other: Of
other textile materials: Other..... The rate of duty will be 9.1 percent ad
valorem.
The cloth falls within textile category designation 899. Based upon
international textile trade agreements products of China are subject to the
requirement of a visa.
The designated textile and apparel categories may be subdivided into parts.
If so, visa and quota requirements applicable to the subject merchandise may be
affected. 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 Wooden Massager will be 9019.10.2050,
Harmonized Tariff Schedule of the United States (HTS), which provides for
Mechano-therapy appliances; message apparatus; psychological aptitude-testing
apparatus; parts and accessories thereof:..... Other..... The rate of duty
will be 0.8 percent ad valorem.
The applicable subheading for the Foot Pumice Stone will be 3304.30.0000,
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): Manicure or pedicure preparations..... The rate of duty will be 1
percent ad valorem.
The applicable subheading for the Wire 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: Other:
Not coated or plated with precious metal: Other: Other: Other..... The rate of
duty will be 3.4 percent ad valorem.
A ruling on the Soothing Eye Pillow can not be issued at this time. The
classification issue is presently before Headquarters. You may wish to resubmit
your request at a future date.
Cosmetic and toiletry products are subject to the requirements of the
Federal Food, Drug, and Cosmetic Act, which is administered by the U.S. Food and
Drug Administration. You may contact them at 5600 Fishers Lane, Rockville,
Maryland 20857, telephone number (301) 443-6553.
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 212-466-5768.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division