CLA-2-95:OT:RR:NC:N4:424
Ms. Christina Yun
M.Z. Berger & Company
29-76 Northern Blvd
4th Floor
L.I.C., NY 11101
RE: The tariff classification of two bath assortments from China
Dear Ms. Yun:
In your letter dated May 30, 2012, you requested a tariff classification ruling.
Two samples of bath tub gift assortments were submitted with your request. The first sample, the “Krusty Krab Bath Set,” consists of the following items: 3 plastic test tubes containing 40g of fizzie beads, 1 plastic bottle containing 4 fl. oz. of bubble bath, 6 pieces of make-believe food items cut from plastic foam sheets, and a plastic toy spatula and spoon.
The second sample, the “Dora Discovery Bath Set,” consists of the following items: 3 paper envelopes containing 20 bath fizzies per envelope, 1 plastic bottle containing 4 oz. of bubble bath, 4 different character heads cut from foam plastic sheets and a pair of plastic toy binoculars.
While the spoon, spatula and the make-believe food items will be considered toys the remaining items will not. Although packaged together and marketed for retail sale, the items are not complementary and there is no clear nexus contemplating a use together to amuse. These items do not have manipulative play value and are not principally designed for play or amusement. Therefore, the “Dora Discovery Bath Set” and the “Krusty Krab Bath Set” are not considered toy sets for tariff purposes and each item will be separately classified in its appropriate heading. A determination cannot be made on the foam character cut-outs from the “Dora” set at this time as the submitted sample was not a finished article.
The applicable subheading for the bath fizzies will be 3307.30.1000, Harmonized Tariff Schedule of the United States (HTSUS), 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…: Perfumed bath salts and other bath preparations: Bath salts, whether or not perfumed. The general rate of duty will be 5.8 percent ad valorem.
The applicable subheading for the bubble bath will be 3307.30.5000, HTSUS, 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…: Perfumed bath salts and other bath preparations: Other. The general rate of duty will be 4.9 percent ad valorem.
The applicable subheading for the toy spoon, spatula, food items and binoculars will be 9503.00.0073, HTSUS, which provides for “Tricycles, scooters, pedal cars and similar wheeled toys…dolls, other toys…puzzles of all kinds; parts and accessories thereof… ‘Children’s products’ as defined in 15 U.S.C. § 2052: Other: Labeled or determined by importer as intended for use by persons: 3 to 12 years of age.” The rate of duty will be free.
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/.
Importations of this product may be subject to the provisions of Section 133 of the Customs Regulations if they copy or simulate a registered trademark, trade name or copyright recorded with U.S. Customs and Border Protection. If you are an authorized importer of the product we recommend notifying your local CBP office prior to importation.
Perfumery, cosmetic, and toiletry products are subject to the requirements of the Food, Drug and Cosmetic Act, and the Fair Packaging and Labeling Act (FPLA), which are 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 (301) 436-1130.
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 James Forkan at (646) 733-3025.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division