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 > 2006 NY Rulings > NY M81616 - NY M81663 > NY M81626

Previous Ruling Next Ruling
NY M81626

March 15, 2006

CLA-2-33:RR:NC:2:240 M81626


TARIFF NO.: 3307.30.5000

Ms. Donna Albert
D.L. Bynum & Company Inc.
510 Plaza Drive, Suite 1890
Atlanta, Georgia 30349

RE: The tariff classification of Item# BS212 Shower Gel/Confetti Gift Set from China

Dear Ms. Albert:

In your letter dated February 13, 2006, you requested a tariff classification ruling. A sample of Item# BS212 Shower Gel/Confetti Gift Set was submitted with your inquiry and will be returned to you, as requested.

Item# BS212 Shower Gel/Confetti Gift Set consists of a wood box filled with a bottle of shower gel, a heart shaped fizz ball, a bottle of confetti shaped bubble bath flakes, an extruded nylon mesh body sponge, and a “loofah sponge”. The article described as a ‘loofah sponge’ is a 2-inch thick piece of plastic foam covered with an open work knit vegetable fiber fabric. The wood box serves as packing for the bath products. Item# BS212 Shower Gel/Confetti Gift Set is sold as a retail bath set. The prototype sample submitted with your inquiry was not marked with the country of origin, nor indicated the list of ingredients for the shower gel, confetti bauble bath flakes and heart shaped fizz ball.

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 (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. Item# BS 212 Shower Gel/Confetti Gift Set is comprised of articles classifiable in different headings put up together for bathing purposes.

Goods classifiable under GRI 3 (b) are classified as if they consisted of the material or component that 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. According to the cost breakdown provided with your request, the confetti bubble bath has the highest value in the set. For tariff classification purposes, Item# BS212 Shower Gel/Confetti Gift Set will be regarded as "goods put up in sets for retail sale" whose essential character is imparted by the confetti bubble bath.

The applicable subheading for Item# BS212 Shower Gel/Confetti Gift Set will be 3307.30.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Perfumed bath salts and other bath preparations: Other. The rate of duty will be 4.9 percent ad valorem.

Perfumery, cosmetics and toiletries distributed in the United States must comply with the labeling regulations published by the Food and Drug Administration under the FDC Act and the Fair Packaging and Labeling Act (FPL Act), 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.

The bath sponge falls within textile category designation 899. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.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/.

The marking statute, section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly and permanently as the nature of the article (or its container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article.

As provided in section 134.41(b), Customs Regulations (19 CFR 134.41(b)), the country of origin marking is considered conspicuous if the ultimate purchaser in the U.S. is able to find the marking easily and read it without strain.

With regard to the permanency of a marking, section 134.41(a), Customs Regulations (19 CFR 134.41(a)), provides that as a general rule marking requirements are best met by marking worked into the article at the time of manufacture. For example, it is suggested that the country of origin on metal articles be die sunk, molded in, or etched. However, section 134.44, Customs Regulations (19 CFR 134.44), generally provides that any marking that is sufficiently permanent so that it will remain on the article until it reaches the ultimate purchaser unless deliberately removed is acceptable.

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 at Stephanie Joseph 646-733-3268.


Robert B. Swierupski

Previous Ruling Next Ruling

See also: