CLA-2-33:OT:RR:NC:2:240
Ms. Christina Yun
M.Z. Berger & Company
29-76 Northern Blvd
4th Floor
Long Island City, NY 11101
RE: The tariff classification of “Royal Bath Set” from China
Dear Ms. Yun:
In your letter dated August 1, 2012, you requested a tariff classification ruling. A sample was submitted for review and is being returned as requested.
The “Royal Bath Set” consists of a castle shaped plastic storage container filled with a 3 oz bottle of shampoo/conditioner, a 3 oz bottle of bubble bath, 1 oz bottle of body lotion, 1 oz bottle of body mist, a tube of lip balm, a plastic tiara set with imitation gemstones with an attached comb holder, a plastic mirror, a plastic comb, and two sheets of temporary tattoo transfers. The temporary tattoo transfers consist of a small slip of paper that has been printed (using a tacky, glittery, colored preparation) with a series of designs, which can be transferred to the skin using a damp cloth or sponge. You state that the “Royal Bath Set” will be marketed in three different Disney Princess designs and colors: Cinderella (blue), Ariel (pink), and Belle (purple). The bath sets are produced under license for Disney Princess. The articles are retail packaged and marketed for use in the bath by children; however, the items are not complementary nor are they toys principally designed for play or amusement. The “Royal Bath Set” is not a set for tariff classification purposes; therefore, each item will be classified separately in its appropriate heading.
The applicable subheading for the lip balm will be 3304.10.0000, Harmonized Tariff Schedule of the United States (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: Lip-make-up preparations. The rate of duty will be free.
The applicable subheading for the body lotion and body mist 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 rate of duty will be free.
The applicable subheading for the shampoo/conditioner 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 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 rate of duty will be 4.9 percent ad valorem.
The applicable subheading for the mirror and castle storage container will be 3924.90.5650, HTSUS, which provides for Other household articles…Of plastics: Other: Other: Other. The rate of duty will be 3.4 percent ad valorem.
The applicable subheading for the temporary tattoo transfer sheets will be 4908.90.0000, HTSUS, which provides for Transfers (decalcomanias), other than vitrifiable. The rate of duty will be free.
The applicable subheading for the pink plastic comb will be 9615.11.1000, HTSUS, which provides for Combs, hair-slides and the like: Of hard rubber or plastic: Combs: Valued not over $4.50 per gross. The rate of duty will be 14.4 cents per gross plus 2 percent ad valorem. The applicable subheading for the plastic comb, if valued over $4.50 per gross, will be 9615.11.3000, HTSUS, which provides for Combs, hair-slides and the like: Of hard rubber or plastic: Combs: Valued over $4.50 per gross: Other. The rate of duty will be 28.8 cents per gross plus 4.6 percent ad valorem.
The applicable subheading for the plastic tiara will be 9615.11.5000, HTSUS, which provides for Combs, hair-slides and the like: Other: Other. The rate of duty will be free.
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 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 Stephanie Joseph at (646) 733-3268.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division