CLA-2-34:OT:RR:NC:2:236
Ms. Kelsey Dawn Fason
Pier 1 Imports
100 Pier 1 Place
Fort Worth, TX 76102
RE: The tariff classification of “Holiday Duo Soap/Lotion Caddy” from China
Dear Ms. Fason:
In your ruling request received February 5, 2014, you requested a tariff classification ruling.
Your submission indicates that the “Holiday Duo Soap/Lotion Caddy” (VIN # PR13029K06-2) is sold as a retail set, intended to be used in the bathroom and kitchen. The product at issue consists of a 16.5 fluid ounce liquid hand soap, a 7.9 fluid ounce hand lotion, and a chrome colored iron caddy, designed to hold the soap and lotion plastic containers.
The articles are imported together and suitably packaged for retail sale; however, we have determined that the “Holiday Duo Soap/Lotion Caddy” is not a set for tariff classification purposes; therefore, each item will be classified separately in its appropriate heading.
The applicable subheading for the liquid hand soap will be 3401.20.0000, Harmonized Tariff Schedule of the United States (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: Soap in other forms. The general rate of duty will be free.
The applicable subheading for the land lotion will be 3304.99.5000, 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 general rate of duty will be free.
You have suggested classifying the iron caddy in 7323.91.5040, HTSUS; however, that classification is incorrect because this product is more specifically provided for under heading 7324, HTSUS.
The applicable subheading for the iron caddy will be 7324.90.0000, HTSUS, which provides for sanitary ware and parts thereof, of iron or steel, other, including parts. The general rate of duty will be free.
This merchandise may be subject to the requirements of the Toxic Substances Control Act (TSCA), which are administered by the U.S. Environmental Protection Agency. Information on the TSCA can be obtained by contacting the EPA at 1200 Pennsylvania Avenue, N.W., Mail Code 70480, Washington, D.C., by telephone at (202) 554-1404, or by visiting their website at www.epa.gov.
This merchandise may be subject to the Federal Food, Drug, and Cosmetic Act and/or The Public Health Security and Bioterrorism Preparedness and Response Act of 2002 (The Bioterrorism Act), which are administered by the U.S. Food and Drug Administration (FDA). Information on the Federal Food, Drug, and Cosmetic Act, as well as The Bioterrorism Act, can be obtained by calling the FDA at 1-888-463-6332, or by visiting their website at www.fda.gov.
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 Nuccio Fera at (646) 733-3034.
Sincerely,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division