CLA-2-34:OT:RR:NC:2:236
Ms. Jeanette Arciero
Barthco International, Division of OHL
One CVS Drive
Woonsocket, RI 02895
RE: The tariff classification of Bath Sets from China
Dear Ms. Arciero:
In your letter dated August 19, 2013, you requested a tariff classification ruling on behalf of your client, CVS Pharmacy. Four samples were submitted for review and will be returned as requested.
Item # 940146 consists of four shower gels, each in 1.7 Fluid ounce containers, and an extruded polyethylene mesh bath sponge with an attached braided cord. The items are packaged for retail sale in a cardboard box, with a clear plastic front, which measures approximately 7.25” (W) x 7.25” (H) x 2” (D).
Item # 940132 consists of a 2 fluid ounce shower gel, a 2 fluid ounce body lotion, and an extruded polyethylene mesh bath sponge with an attached braided cord. The items are packaged for retail sale in a toiletry bag, constructed of plastic sheeting material that is 7 mils in thickness and measures approximately 6.5” (W) x 6” (H) x 1.75” (D). The toiletry bag is of a durable construction and suitable for repetitive use. It has one interior storage compartment and a slide lock closure at the top.
Item # 940129 consists of a 2 fluid ounce hand scrub, a 2 fluid ounce hand lotion, a plastic nail brush, and an emery board made of an abrasive material on a base of paper. The items are packaged for retail sale in a toiletry bag, constructed of plastic sheeting material that is 7 mils in thickness and measures approximately 6.5” (W) x 6” (H) x 1.75” (D). The toiletry bag is of a durable construction and suitable for repetitive use. It has one interior storage compartment and a slide lock closure at the top.
Item # 940119 consists of a 2 fluid ounce foot scrub, a 2 fluid ounce foot lotion, a foam toe separator, and a plastic foot file containing abrasive material on a base of paper. The items are packaged for retail sale in a toiletry bag, constructed of plastic sheeting material that is 7 mils in thickness and measures approximately 6.5” (W) x 6” (H) x 1.75” (D). The toiletry bag is of a durable construction and suitable for repetitive use. It has one interior storage compartment and a slide lock closure at the top.
The Explanatory Notes to the Harmonized Tariff System, although not legally binding, 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 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 re-packing. Goods classifiable under GRI 3 (b) are classified as if they consisted of the material or component which gives them their essential character, which may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article. GRI 3 (c) provides that when goods cannot be classified by reference to GRI 3 (a) or 3 (b), they are to be classified in the heading that occurs last in numerical order among those which equally merit consideration.
This office considers Item # 940146 to be a set for tariff classification purposes, with the essential character imparted by the shower gels.
The applicable subheading for Item # 940146 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 general rate of duty will be free.
Items # 940132, 940129, and 940116 are not sets for tariff classification purposes; therefore, each item will be classified separately in its appropriate heading.
The applicable subheading for the shower gel 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 general rate of duty will be free.
The applicable subheading for the body lotion, hand lotion, and foot lotion will be 3304.99.5000, 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: Other: Other: Other. The general rate of duty will be free.
The applicable subheading for the bath sponge and the toe separator will be 3924.90.5650, HTSUS, which provides for …toilet articles, of plastics: Other: Other. The rate of duty will be 3.4 percent ad valorem.
The applicable subheading for the nail brush will be 9603.29.4090, HTSUS, which provides for…nail brushes…: other: valued not over 40 cents each…other. The general rate of duty will be 0.2 cents each plus 7 percent ad valorem.
The applicable subheading for the toiletry bag will be 4202.92.4500, HTSUS, which provides for travel, sports, and similar bags, with outer surface of sheeting of plastic or of textile materials, other. The general rate of duty will be 20 percent ad valorem.
Your inquiry does not provide enough information for us to give a classification ruling on the hand scrub in item # 940129 and foot scrub in item # 940116. We need additional information in order to issue a ruling. Please submit the information described below, for each item.
1. Indicate whether the intended use is to exfoliate the skin, wash the skin, or both.
2. Identify any surface-active agents and indicate whether aromatic of modified aromatic.
If you decide to resubmit your ruling request on the hand scrub and foot scrub, please resubmit the samples of these articles, as well as a copy of your letter and attachments, along with the additional information requested in this notice to the attention of NIS Stephanie Joseph.
Your inquiry does not provide enough information for us to give a classification ruling on the emery board in item # 940129 and foot file in item # 940116. We need additional information in order to issue a ruling. Please submit the information described below.
1. Identify the abrasive material on the emery board and the abrasive material on the foot file.
2. For each of these products, indicate how the abrasive material is produced or derived. Is it a natural mineral derived from the earth (e.g., natural emery, pumice, corundum, etc.) or a synthetic chemical?
3. Indicate the precise mineral and/or chemical name of the material on the emery board. Indicate the precise mineral and/or chemical name of the material on the foot file.
4. For each item, indicate whether this material in the form of powder or grain. Is it in another form? If so, please explain.
If you decide to resubmit your ruling request on the emery board and the foot file, please resubmit the samples of these articles, as well as a copy of your letter and attachments, along with the additional information requested in this notice to the attention of NIS Jacob Bunin.
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/.
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 Nuccio Fera at (646) 733-3034.
Sincerely,
Myles B. Harmon
Acting Director
National Commodity Specialist Division