CLA-2-33:OT:RR:NC:N1:240
Mr. Joseph Kenny
Geodis Freight Forwarding (at CVS Health)
Mail Code 5055, 1 CVS Dr.
Woonsocket, RI 02895
RE: The tariff classification of Bath Gift Set (Item Number 269239) from China
Dear Mr. Kenny:
In your letter dated July 07, 2017 you requested a tariff classification ruling on behalf of CVS Pharmacy.
The subject product is a gift set identified as “Item number 269239”. It is stated to be a “Bath Gift Set”. It consists of the following items:
A 100 gram container of bath salts;
200 ml plastic bottle labeled cream bath,
200 ml plastic bottle labeled shower gel,
20 gram polyethylene plastic “pouf”, and
One plastic sponge.
The items are packaged atop a water hyacinth wrapped plaited basket. The basket has a thin metal frame around the handles and a portion of the base and sides. The metal is fully wrapped and obscured by the hyacinth.
You indicate that there will be two different versions of the Gift Basket; One with a lavender scent, and one with a vanilla scent. The sample we received is wrapped in a clear plastic and has a decorative ribbon with paperboard and plastic packing material. It has a label attached that can be signed by the gift giver. You indicate that there are no “aromatic” surfactants in the cream bath. You provided a sample of the lavender scented gift set with your request. It will be retained by this office for reference.
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. 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. It is the opinion of this office that the items packaged together do represent a set in accordance with Explanatory Note X. In accordance, in part, with GRI 3b " … goods put up in sets for retail sale, which cannot be classified by reference to GRI 3a, shall be classified as if they consisted of the material or component which gives them their essential character". Explanatory Note VIII to GRI 3b states that the factor, which determines essential character will vary between different kinds of goods. It may for example, be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of the constituent material in relation to the goods. Based upon the nature of the components and their use, and values supplied, it is the opinion of this office that the set is marketed and purchased for, the purpose of bathing. The essential character is imparted by the Cream Bath and the Bath Salts which are used during the act of bathing. The other articles in the set (sponge, pouf, gel etc.) compliment and assist in the act of bathing. The basket, although reuseable, primarily enhances the appeal of the overall set for marketing and display purposes.
The applicable subheading for the Bath Gift Set (Item Number 269239) will be 3307.30.5000, 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; prepared room deodorizers, whether or not perfumed or having disinfectant properties: Perfumed bath salts and other bath preparations: Other. The rate of duty will be 4.9 percent ad valorem.
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 https://hts.usitc.gov/current.
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 Paul Hodgkiss at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division