Ms. Cecilia Castellanos
Western Overseas Corporation
1855 Coronado Ave.
Long Beach, CA 90804
RE: The tariff classification of "Luxury Spa Bag" from China.
Dear Ms. Castellanos:
In your letter dated August 1st, 2000, on behalf of Grand Home Designs Inc., you requested a classification ruling.
The sample submitted with your request is identified as "Luxury Spa Bag". The item is a tote bag that is sold with the following contents: aromatherapy candle, plastic comb, loofah, hair towel, and headband. As the candle is dissimilar in function relative to the other items, the "Luxury Spa Bag" is not considered a set.
The tote bag is manufactured of transparent sheeting of plastic and consists of a single compartment with no additional features. The top opening is secured by two snap closures. Two shoulder straps are permanently attached to the bag.
The "loofah sponge" consists of an oval-shaped rubber or plastic foam sponge, about 6 inches long by 4 inches wide by 2 inches thick, completely covered by a compressed loofah pad on its face and by cotton terry cloth on its sides and back. The back also incorporates an affixed cotton terry loop under which the user's hand may be inserted to facilitate employing the article as a body scrubber. The loofah surface will act as the functional element, i.e., in skin cleansing/massage. For tariff classification purposes, the loofah will thus be considered the component that imparts the essential character.
The towel is made from 80 percent cotton and 20 percent polyester knit terry fabric. It measures approximately 20 x 23.5 inches. The edges are finished with an overcast stitch.
The headband is made of knit terry textile material comprised of 80% cotton and 20% polyester. It is of a kind used in a spa to hold one's hair back.
The comb is made of plastic and measures approximately 3 5/8" in width.
The candle is a pillar candle that measures approximately 3" in height by 2 3/4" in diameter.
The applicable subheading for the pillar candle will be 3406.00.0000, HTS, which provides for candles, tapers and the like. The rate of duty will be free.
The Department of Commerce has determined that petroleum wax candles in the following shapes: tapers, spirals, and straight-sided dinner candles; rounds, columns, pillars, votives; and various wax-filled containers are within the scope of the antidumping duty order on petroleum wax candles from China. In our opinion, the pillar candle is within the scope of the antidumping duty order on petroleum wax candles from China.
The applicable subheading for the headband will be 6117.80.8500, HTS, which provides for other made up clothing accessories, knitted or crocheted; knitted or crocheted parts of garments or of clothing accessories…headbands, ponytail holders and similar articles. The duty rate will be 15 percent ad valorem.
The applicable subheading for the plastic tote bag will be 4202.92.4500, HTS, which provides for travel, sports and similar bags…other. The duty rate will be 20 percent ad valorem.
The applicable subheading for the "loofah sponge" will be 4602.10.8000, HTS, which provides in pertinent part, for articles of loofah. The duty rate will be 2.3 percent ad valorem.
The applicable subheading for the plastic comb will be 9615.11.3000, HTS, which provides for combs, hair-slides and the like; hairpins, curling pins, curling grips, hair-curlers and the like, other than those of heading 8516, and parts thereof…valued over $4.50 per gross, other. The duty rate will be 28.8¢/gross + 4.6 percent ad valorem.
The applicable subheading for the towel will be 6302.60.0020, 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… towels, other. The duty rate will be 9.6 percent ad valorem.
The towel falls within textile category designation 363. Based upon international textile trade agreements products of China are subject to quota and the requirement of a visa.
The designated textile and apparel categories and their quota and visa status 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 U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.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.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
Your sample is being returned as requested.
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 Kevin Gorman at 212-637-7091.
Robert B. Swierupski