CLA-2-33:OT:RR:NC:2:240
Ms. Christina Yun
MZ Berger & Company
29-76 Northern Blvd.
Long Island City, NY 11101
RE: The tariff classification of Groom and Go Set from China
Dear Ms. Yun:
In your letter dated May 21, 2008, you requested a tariff classification ruling for Groom and Go Set. A sample was submitted for review with your inquiry, and will be returned.
The Groom and Go Set consists of bath foam soap, shampoo, hair gel, a plastic comb, a mirror, and a toy razor. The bath foam soap is used for washing the body. Groom and Go Set, packaged for retail sale in a cardboard box, is marketed for use by young children.
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 (ENs), 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:
(a) Consist of at least two 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.
Although the goods are prima facie classifiable in at least two headings, and they are put up in a manner suitable for direct sale, the Groom and Go Set fails the second criterion because all of the articles do not meet a particular need or carry out a specific activity. The product in question does not meet the requirement as set forth in GRI 3b; therefore, the Groom and Go Set cannot be classified as a set for tariff purposes. Each item will be classified separately in its appropriate subheading.
The applicable subheading for the shampoo will be 3305.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Preparations for use on the hair: Shampoos. The rate of duty will be free.
The applicable subheading for the hair gel will be 3305.90.0000, HTSUS, which provides for Preparations for use on the hair: Other. The rate of duty will be free.
The applicable subheading for the bath foam soap 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 mirror will be 3924.90.5600, HTSUS, which provides for Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics: Other: Other. The rate of duty will be 3.4 ad valorem.
The applicable subheading for the toy razor will be 9503.00.0080, HTSUS, which provides for Tricycles, scooters, pedal cars and similar wheeled toys…dolls, other toys…puzzles of all kinds; parts and accessories thereof…Other. The rate of duty will be free.
The applicable subheading for the plastic comb, if valued not over $4.50 per gross, will be 9615.11.1000, HTSUS, which provides for Combs, hair slides and the like: Of hard rubber or plastics: Combs: Valued not over $4.50 per gross. The rate of duty will be 14.4 cents per gross and 2 percent ad valorem. If valued over $4.50 per gross, the subheading will be 9615.11.3000, HTSUS, which provides for Combs, hair slides and the like: Of hard rubber or plastics: Combs: Valued over $4.50 per gross: Other. The rate of duty will be 28.8 cents per gross and 4.6 percent ad valorem.
Perfumery, cosmetic, and toiletry products are subject to the requirements of the Federal Food, Drug and Cosmetic Act, which are 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