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NY 890449




October 15, 1993

CLA-2-34:S:N:N7:240 890605

CATEGORY: CLASSIFICATION

TARIFF NO.: 3401.11.5000; 6302.60.0020; 6914.90.0000

Mrs. Michelle Steele
Iris Imports
4700 Linwood Circle
Excelsior, MN 55331

RE: The tariff classification of Oatmeal Soapy Teddy, Honey Teddy, Boxed Teddy Set, Gardeners Soap, and Gardeners Soap Boxed Set from New Zealand

Dear Mrs. Steele:

In your letter dated September 15, 1993, you requested a tariff classification ruling.

Samples of your products were submitted with your inquiry and are being returned as requested. The Oatmeal Soapy Teddy is a toilet soap in the shape of a teddy bear. The Honey Teddy is a toilet soap in the shape of a teddy bear packaged in a wooden box. The Boxed Teddy Set consists of a teddy bear shaped toilet soap and a wash mitt packed in a clear plastic box. The Gardeners Soap consists of a round toilet soap placed in a round terracotta dish. The Gardeners Soap Boxed Set consist of a round toilet soap, a round terracotta dish and a hand towel.

The applicable HTS subheading for the Oatmeal Soapy Teddy will be 3401.11.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for soap: for toilet use. The duty rate will be 1.1 cents per kilo plus 3.6 percent ad valorem.

The applicable HTS subheading for Honey Teddy will be 3401.11.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for soap: for toilet use. The duty rate will be 1.1 cents per kilo plus 3.6 percent ad valorem.

The Boxed Teddy Set will be treated as a set for Customs purposes, the essential character being represented by the soap. The applicable HTS subheading for Boxed Teddy Set will be 3401.11.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for soap: for toilet use. The duty rate will be 1.1 cents per kilo plus 3.6 percent ad valorem.

The Gardeners Soap is not considered a set for Customs purposes, each item will be classified separately. The applicable HTS subheading for the round gardeners soap will be 3401.11.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for soap: for toilet use. The duty rate will be 1.1 cents per kilo plus 3.6 percent ad valorem. The applicable HTS subheading for the round terracotta dish will be 6914.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other ceramic articles. The duty rate will be 8 percent ad valorem.

The Gardeners Soap Boxed Set is not considered a set for Customs purposes, each item will be classified separately. The applicable HTS subheading for the round gardeners soap will be 3401.11.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for soap: for toilet use. The duty rate will be 1.1 cents per kilo plus 3.6 percent ad valorem. The applicable HTS subheading for the round terracotta dish will be 6914.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other ceramic articles. The duty rate will be 8 percent a valorem. The applicable HTS subheading for the hand towel is 6302.60.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for toilet linens and kitchen linen, of terry toweling or similar terry fabrics, of cotton. The duty rate will be 10.3 percent ad valorem

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have already been filed, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director

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