Classification of Bath Gift Set



The “Bath Gift Set” 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.

The applicable subheading for the Bath Gift Set will be 3307.30.


Source: https://rulings.cbp.gov/index.aspAugust 8, 2017 (N288167)

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