CLA-2-33:OT:RR:NC:N4:414
Category: Classification
Tariff NO.: 3401.30.5000, 3303.00.3000, 3307.30.1000
Mr. Gordon C. Anderson
Attorney in Fact for The Village Company
C. H. Robinson Worldwide Inc.
14800 Charlson Road
Suite 400
Eden Prairie, MN 55347
RE: The tariff classification of foam soap, body mist with atomizer, roll-on aroma therapy, and bath salts from China
Dear Mr. Anderson:
In your letter dated September 3, 2015, you requested a tariff classification ruling. Samples were submitted with your ruling request and will be returned to you.
Mr. Bubbles Foam Soap, PN # 607171, is a foam soap packaged in an aerosol bottle. It is intended for use by children to cleanse the skin. It is designed to have lasting bubbles allowing for play during bathing.
Body Mist With Atomizer, PN # 10000, is an alcohol and water based fragrance in a plastic bottle packaged for retail sale in a cardboard box along with a squeeze pump atomizer designed and sized to fit on the plastic bottle.
Roll-On Aromatherapy, PN # 1001, is an alcohol and water based fragrance packaged in a glass bottle with a steel ball on top of the bottle. It is designed to disperse the fragrance when the ball is rolled on the skin.
Butter Bath Bombs, PN # 10002, are moisturizing bath salts that come in the form of round shaped balls approximately 2 inches in diameter. They are designed to dissolve when added to bath water.
Therapy Epsom Bath Boosters, PN # 1003, are bath salts that come in the form of 1/2 inch diameter round shaped balls. They are designed to dissolve when added to bath water and sooth aching or sore muscles when bathing.
In your letter, you suggested classification of Mr. Bubbles Foam Soap under heading 3401.20.0000, Harmonized Tariff Schedule of the United States, (HTSUS). We believe it is more appropriately classified elsewhere.
The applicable subheading for the Mr. Bubbles 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 Body Mist With Atomizer, PN # 10000, consists of fragrance in a plastic bottle with pump spray packaged for retail sale in a cardboard box along with a squeeze pump atomizer. General Rule of Interpretation (GRI 3) (b) provides that goods put up in sets for retail sale shall be classified as if they consisted of the material or component which gives the set its essential character. The Explanatory Notes (ENs) to the Harmonized Tariff Schedule of the United States (HTSUS) constitute the official interpretation of the tariff at the international level. EN X to General Rule of Interpretation (GRI) 3(b) provides: “for the purposes of this Rule, the term "goods put up in sets for retail sale" shall be taken to mean goods which: (a) consist of at least two different articles which are, prima facie, classifiable in different headings; (b) consist of products or articles put 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 (e.g., in boxes or cases or on boards).” Sets are classified according to the component, or components taken together, which can be regarded as conferring on the set as a whole its 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. This office considers the Body Mist With Atomizer to be a set for tariff classification purposes, with the essential character imparted by the fragrance.
The applicable subheading for the Body Mist With Atomizer, PN # 10000, will be 3303.00.3000, HTSUS, which provides for Perfumes and toilet water: Containing alcohol. The rate of duty will be Free.
The applicable subheading for the Roll-On Aromatherapy, PN # 1001, will be 3303.00.3000, HTSUS, which provides for Perfumes and toilet water: Containing alcohol. The rate of duty will be Free.
You suggested classification of the Butter Bath Bombs under 3307.30.5000 which provides for “perfumed bath salts and other bath preparations: other.” They are a form of bath salts and would be more appropriately classified as such.
The applicable subheading for the Butter Bath Bombs, PN # 10002, will be 3307.30.1000, (HTSUS), which provides for Perfumed bath salts and other bath preparations: Bath salts, whether or not perfumed. The rate of duty will be 5.8 percent ad valorem.
The applicable subheading for the Therapy Epsom Bath Boosters, PN # 1003, will be 3307.30.1000, (HTSUS), which provides for Perfumed bath salts and other bath preparations: Bath salts, whether or not perfumed. The rate of duty will be 5.8 percent ad valorem. 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 (FDA). 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, or by visiting their website as 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 Barbara Kiefer at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division