CLA-2-33:RR:NC:2:240 J88751
Ms. Gillian Peirce
Polardreams International Ltd.
1100 North 4th Street
Fairfield, IA 52556
RE: The tariff classification of Bath and Body Spa Gift Sets item MB1551/MB1965 from China
Dear Ms. Peirce:
In your letter dated August 15, 2003 you requested a tariff classification ruling. A complete sample of the Bath and Body Spa Gift Set, packaged in a cornhusk basket and a sample of the seagrass basket without its contents, were submitted and will be retained by this office.
The gift set contains a collection of toiletry and personal items. The items are packed together and marketed as a set for retail sale in two baskets composed of different vegetable materials. Based on your literature, the items packaged in the seagrass basket will have a mint vanilla milk fragrance. The items packaged in the cornhusk basket will have a citrus almond fragrance. The baskets, measuring 6” high, by 12 ¾” wide by 15” deep, have wood handles. The set contains body butter, skin smoother, a body bar (non-Castile soap), mineral salts body soak, foam bath, hand cream, foot scrub, foot powder lotion, face massage mask, cream bath, body lotion, spray bottle containing linen water, body sponge, artificial pumice, bath pillow, aroma eye pillow, leaf shaped ceramic soap dish, a pair of pampering gloves, bath brush, back scrubber, a pair of terry cloth slippers and an aroma candle.
The skin smoother, body butter, hand cream, face massage mask and body lotion are skin care products. The foot scrub and foot powder lotion are pedicure preparations. The foam bath and cream bath, containing non-aromatic surfactants, are preparations for washing the skin. The foam bath and cream bath can be applied to a wash cloth or can be added to the bath water. The oval body sponge, measuring approximately 3 ¾” x 5 ½”, is comprised of a polyurethane foam sponge covered with a terry knit fabric. The fabric is composed of 100% cotton. Sewn to the back portion of the sponge is a terry knit fabric strap used for the insertion of a hand. The bath pillow, measuring approximately 13” long by 8” wide, consists of a cover and pillow form. The outer shell of the form is made from polyvinyl chloride sheeting. The filling is composed of polyester fiberfill. The pillow cover is made from 100% cotton knit terry fabric. The edges of the cover are finished with corded piping. There is a zippered opening along one side and two self-fabric hang loops attached to the opposite side. Also included are two hooks and suction cups for hanging in the bathtub. The aroma eye pillow is composed of an outer cover made of silk and lined with 100% polyester fabric. It is filled with scented plastic pellets. When placed over the eyes, the pellets conform to the contour of the face providing a soothing effect. The soap dish is made of (stoneware) ceramic. The pampering gloves are composed of 96% cotton and 4% spandex. The gloves are placed over the hands after applying lotion or hand cream. The bath brush consists of a wooden handle with bristles. The brush, measuring approximately 16” long, has a rope cord looped through a hole at the end of the handle for hanging. The brush is valued over 40¢ each. The back scrubber is comprised of plastic foam covered with cotton knit terry fabric. The sides of the scrubber are finished with a woven cotton binding fabric. The scrubber is rectangular in shape and has a textile loop at each end. The slippers, made of 100% cotton, have closed-toes and open heels. They have foam padded insoles and outer soles of textile material with an evenly spaced pattern of rubber/plastic dots. The aroma candle consists of wax poured in a glass container with a wood lid. The wax contains less than 50% petroleum.
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.
For tariff classification purposes, the Bath and Body Spa Gift Set MB1551 and MB1965 are not sets since the components are not put up together to meet a particular need or carry out a specific activity. Each item will be separately classified in its appropriate heading. The glass and plastic bottles are considered packing and will be classified with its contents.
The applicable subheading for the foot scrub and foot powder lotion 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), including sunscreen or sun tan preparations: Manicure or pedicure preparations….. The rate of duty will be free.
The applicable subheading for the skin smoother, body butter, hand cream, face massage mask 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….. The rate of duty will be free.
The applicable subheading for the mineral salts body soak will be 3307.30.1000, Harmonized Tariff Schedule of the United States (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 body bar will be 3401.11.5000, Harmonized Tariff Schedule of the United States (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: 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 foam bath and cream bath will be 3401.30.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for 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 aroma candle will be 3406.00.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Candles, tapers and the like….. The rate of duty is free.
Candles from China may be subject to anti-dumping duties. A list of AD/CVD proceedings at the Department of Commerce (DOC) and their product coverage can be obtained from the DOC website at: http://ia.ita.doc.gov, or you may write to them at the U.S. Department of Commerce, International Trade Administration, Office of Antidumping Compliance, 14th Street and Constitution Avenue, N.W. Washington, DC 20230. Written decisions regarding the scope of AD/CVD orders are issued by the Import Administration in the Department of Commerce and are separate from tariff classification and origin rulings issued by The Bureau of Customs and Border Protection.
The applicable subheading for linen water will be 3824.90.9150, Harmonized Tariff Schedule of the United States (HTS), which provides for foundry molds or cores; chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included; residual products of the chemical or allied industries, not elsewhere specified or included: Other….. The rate of duty will be 5 percent ad valorem.
The applicable subheading for the aromatherapy eye pillow will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for 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 cornhusk and seagrass baskets will be 4602.10.1800, Harmonized Tariff Schedule of the United States (HTS), which provides for Basketwork, wickerwork and other articles, made directly to shape from plaiting materials or made up from articles of heading 4601: Of vegetable materials: other baskets and bags, whether or not lined…. Other (than of certain enumerated vegetable materials): Other than wickerwork….. The rate of duty will be 4.5%.
The applicable subheading for the pampering gloves will be 6116.92.6430, Harmonized Tariff Schedule of the United States (HTS), which provides for Gloves, mittens and mitts, knitted or crocheted: Other: Of cotton: Other: Made from a pre-existing machine knit fabric: Without fourchettes….. Lisle type, no pile, not brushed or napped….. The duty rate will be 23.6 percent ad valorem.
The gloves fall within textile category designation 331. Based upon international textile trade agreements products of China are not subject to quota and the requirement of a visa.
The applicable subheading for the body sponge and back scrubber will be 6302.60.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for Bed linen, table linen, toilet linen and kitchen 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.
The sponge and back scrubber fall within textile category designation 369. Based upon international textile trade agreements products of China are not subject to quota or visa requirements.
The applicable subheading for the bath pillow will be 9404.90.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for Mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, poufs and pillows) fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or not covered: Other: Pillows, cushions and similar furnishings: Of cotton….. The duty rate will be 5.4 percent ad valorem.
The bath pillow falls within textile category designation 369. Based upon international textile trade agreements products of China are not subject to quota or visa requirements.
All designated textile and apparel categories and their quota and visa status indicated above are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.gov. In addition, 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 and should also be verified at the time of shipment.
The applicable subheading for the slippers will be 6405.20.30, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear in which the sole’s external surface is predominately other than rubber, plastics, leather or composition leather, in which the upper’s external surface is predominately textile materials, in which there is a line of demarcation between the sole and the upper, and in which the upper, by weight, predominately consists of vegetable fibers such as cotton or flax (lining, accessories and reinforcements not included). The rate of duty will be 7.5% ad valorem.
The applicable subheading for the (stoneware) ceramic soap dish will be 6912.00.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for Other ceramic household articles and toilet articles, other than of porcelain or china: Other….. The rate of duty will be 6 percent ad valorem.
The applicable subheading for the body brush will be 9603.29.8090, Harmonized Tariff Schedule of the United States (HTS), which provides for Other toilet brushes for use on the person….. Other: Valued over 40¢ each….. Other….. The rate of duty will be 0.3 cents each plus 3.6 percent ad valorem.
A classification ruling regarding the artificial pumice can not be issued at this time. A question of classification on a similar issue is currently pending before the Office of Regulations and Rulings, U.S. Customs Service Headquarters. When this issue is resolved, you may wish to consider resubmission of your request.
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.
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 646-733-3268.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division