CLA-2-33:OT:RR:NC:2:240
Mr. Dennis Morse
BDP International, Inc.
2721 Walker Avenue N.W.
Grand Rapids, MI 49504
RE: The tariff classification of bath gift sets from China.
Dear Mr. Morse:
In your letter dated July 24, 2009, you requested a tariff classification ruling on behalf of your client Meijer Distribution. Samples of three bath gift sets were submitted with your inquiry and will be returned as requested.
Five Senses Tote Gift Set, item #MJR2209-509, a bath gift set packaged in a small novelty handbag, contains a tube of shower gel, a spray bottle of body spray, and a tube of body lotion. The handbag is constructed with an outer surface of plastic sheeting material and features a single interior compartment and double carrying handles.
Five Senses Sherpa Bag Gift Set, item #MJR2209-511, a bath gift set packaged in a large novelty faux suede handbag, contains a spray bottle of body spray, a tube of shower gel, and a spray bottle of body lotion. The handbag is constructed with an outer surface of man-made textile material and features a single interior compartment and double carrying handles.
Five Senses Basket Set, item #MJR2209-512, a bath gift set, packaged in a split bamboo basket, contains a spray bottle of body lotion, a tube of shower gel, and a white towel covered body sponge.
Classification under the HTSUS is made in accordance with the General Rules of Interpretation ("GRIs"). GRI 1 provides that articles are to be classified by the terms of the headings and relative Section and Chapter Notes. For an article to be classified in a particular heading, the heading must describe the article, and not be excluded by any legal note. In the event that goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs may then be applied. The Explanatory Notes to the Harmonized Tariff System provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. The Explanatory Notes, although not dispositive nor legally binding, provide a commentary on the scope of each heading of the HTSUS, and are the official interpretation of the Harmonized System at the international level. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (August 23, 1989). Explanatory Note X to GRI 3 provides that the term "goods put up in sets for retail sale "mean goods that:
consist of at least two different articles which are, prima facie, classifiable in different headings;
consist of articles put up together to meet a particular need or carry out a specific activity; and
are put up in a manner suitable for sale directly to users without repacking.
Although the subject merchandise are packaged together for retail sale, the novelty handbags, basket, and bath articles are not mutually complementary, not adapted to one another, and are not put up to meet a particular need or carry out a specific activity. The novelty handbags and basket function as containers for the products, but can also be used for other purposes. The novelty handbags are designed and sized to contain the small personal effects that would be carried on a daily basis. The basket possesses the useful function of storage, protection, and portability for the sundry items and does not share a nexus with the bath preparations. The products do not constitute a set for tariff purposes. Accordingly, we would classify the bath articles and containers separately.
The applicable subheading for the body lotion and body spray 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 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 novelty handbag with outer surface of plastics will be 4202.22.1500, HTSUS, which provides, in part, for Handbags, whether or not with shoulder strap, including those without handle, with outer surface of sheeting of plastic. The rate of duty will be 16 percent ad valorem.
The applicable subheading for the novelty handbag with outer surface of man-made textile material will be 4202.22.8050, HTSUS, which provides for Handbags whether or not with shoulder strap, including those without handle, with outer surface man-made textile material. The rate of duty will be 17.6 percent ad valorem.
The applicable subheading for the basket will be 4602.11.0900, HTSUS, 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: Of bamboo: Other baskets and bags, whether or not lined: Other (than wickerwork). The rate of duty will be 10 percent ad valorem.
Perfumery, 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 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.
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/.
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