United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 2004 NY Rulings > NY L80353 - NY L80405 > NY L80398

Previous Ruling Next Ruling
NY L80398

November 18, 2004

CLA-2-33:RR:NC:2:240 L80398


TARIFF NO.: 3307.30.5000

Mr. Corey Klestadt
Trans-World Shipping Corp.
75 Maiden Lane – Suite 903
New York, NY 10038

RE: The tariff classification of “Christmas Ornament Scented Bath Confetti” Item Nos. 2319-20 and 6261 from China

Dear Mr. Klestadt:

In your letter dated October 25, 2004 you requested a tariff classification ruling on behalf of your client Two’s Company, Inc. Six samples of the “Christmas Ornament Scented Bath Confetti” were submitted for review with your inquiry and will be returned as requested.

Item No. 2319-20 consists of three round plastic ornaments filled with scented bath confetti in various shapes. Each ornament is decorated with a bow and has an elastic string attached to the top.

Item No. 6261 consists of three plastic ornaments molded in the shape of a “Christmas Tree”, a “Stocking” and a “Bell”. The ornaments are filled with scented bath confetti also in various shapes. Each ornament is decorated with a bell and a bow and has an elastic string attached to the top. The bath confetti is sprinkled in bath water to create bubbles and foam. You suggest that the proper classification is 9505.10.5020, HTS, which provides for Festive, carnival or other entertainment articles. Although the packaging for the bath confetti is in the shape of various Christmas symbols and each item has an elastic string attached allowing the item to be hung from a Christmas tree, the instant products are not sold or used permanently as Christmas tree decorations. Rather, the items are given as gifts at Christmas time and the bath confetti is used in the bath. The packaging of the product does not turn it into a festive article.

The applicable subheading for the “Christmas Ornament Scented Bath Confetti” will be 3307.30.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for Perfumed bath salts and other bath preparations. The rate of duty will be 4.9 percent ad valorem.

Perfumery, cosmetic and toiletry products are subject to the requirements of the Food, Drug and Cosmetic Act, which is 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 (202) 418-3412.

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.


Robert B. Swierupski

Previous Ruling Next Ruling

See also: