September 8, 2006
TARIFF NO.: 3401.30.5000
Ms. Linda Cusack
Rooted in Africa
11333 N 92 Street, Unit 1119
Scottsdale, AZ 85260
RE: The tariff classification bath gift sets from South Africa
Dear Ms. Cusack:
In your letter dated August 11, 2006, you requested a tariff classification ruling for Infomfe Gift Set, Marula Gift Set, Honeybush & Rooibos Gift Set, Buchu Gift Set, and Kigelia Africana Gift Set.
A representative sample of Kigelia Africana Gift Set was submitted with your inquiry for review, and is being retained by this office. Each bath gift set, marketed under the name Under the Sun, consists of the same products with different scents. The set contains a bottle of bath and shower gel, a jar of body butter, and a jar of body scrub. The articles are packaged in a brown box and sold together for retail sale. The articles are used to cleanse and exfoliate in the bath or shower, and to moisturize the skin after bathing.
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, it is the opinion of this office that no single item imparts the essential character. Each component is of equal importance in conducting the activity. Therefore classification will be in accordance with GRI 3c, Harmonized Tariff Schedule of the United States (HTSUS), which requires, in part, that the set be classified in the heading which occurs last in numerical order among those which merit equal consideration. In this case, the bath and shower gel appears last in the tariff.
The applicable subheading for the Infomfe Gift Set, Marula Gift Set, Honeybush & Rooibos Gift Set, Buchu Gift Set, and Kigelia Africana Gift Set will be 3401.30.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for 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.
Perfumery, cosmetic and toiletry products are subject to the requirements of the Federal Food, Drug and Cosmetic Act, which are administered by the U.S. Food and Drug Administration. You may contact them at 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.
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 Stephanie Joseph at 646-733-3268.
Robert B. Swierupski