CLA-2-33:OT:RR:NC:N1:240
Ms. Debbie Dudzinski
GBG Beauty, LLC
4620 Grandover Parkway
Greensboro, North Carolina 27407
RE: The tariff classification of Hershey’s ™ Cocoa Bath Collection from China
Dear Ms. Dudzinski:
In your letter dated April, 20, 2017, you requested a tariff classification ruling. A sample of the product being imported was submitted with your ruling request. It will be retained for reference purposes.
The product as imported contains a collection of bath and body products. The items are packed together and marketed as a set for retail sale in a square cardboard box with a form fitting plastic insert and a clear plastic window. The box measures approximately 7 3/4" in height, 8 3/4" in diameter. The outside of the box indicates (in part) Hershey’s ™ Cocoa Bath Collection and Deluxe Collection Chocolate Bath with the words Hershey’s ™ Cocoa. The bath and body items consist of the following:
5-ounce tube of Hershey’s ™ Cocoa Shimmer Body Lotion,
5-Ounce tube of Hershey’s ™ Cocoa Gentle Body Wash,
3-ounce canister of Hershey’s ™ Cocoa Moisturizing Bath Soak, and;
3-ounce canister of Hershey’s ™ Cocoa Body Scrub.
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 Hershey’s ™ Cocoa Bath Collection is not a set for Tariff classification purposes 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 applicable subheading for the Hershey’s ™ Cocoa Moisturizing Bath Soak will be 3307.30.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for Pre-shave, shaving or after-shave preparations, personal deodorants, bath preparations, depilatories and other perfumery, cosmetic or toilet preparations, not elsewhere specified or included; prepared room deodorizers, whether or not perfumed or having disinfectant properties: Perfumed bath salts and other bath preparations: Other. The rate of duty will be 4.9 percent ad valorem.
The applicable subheading for the Hershey’s ™ Cocoa Gentle Body Wash 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 Hershey’s ™ Cocoa Shimmer Body Lotion and the Hershey’s ™ Cocoa Body Scrub 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: Other: Other The rate of duty will be free.
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.
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 https://hts.usitc.gov/current.
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, for Chapter 33 contact National Import Specialist Paul Hodgkiss at Paul.Hodgkiss.cbp.dhs.gov; for Chapter 34 contact Nuccio Fera at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division