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NY 800753




August 8, 1994

CLA-2-33:S:N:N7:240 800753

CATEGORY: CLASSIFICATION

TARIFF NO.: 3307.30.1000; 3307.30.5000; 3401.11.5000; 3924.90.5500; 4602.10.1300

Mr. William J. LeClair
Trans-Border Customs Service, Inc.
One Trans-Border Drive
P.O. Box 800
Champlain, N.Y. 12919

RE: The tariff classification of Bath Preparations from China, Holland, England and Canada

Dear Mr. LeClair:

In your letter dated July 8, 1994, you requested a tariff classification ruling.

Item # 68034-4 is a plastic soap dish, in the shape of a swan, filled with bath beads. The item measures 5 inches long, 4 inches high and 3 3/4 inches wide.

Item # 68035-4 is a plastic soap dish in the shape of a shell measuring 4 3/4 inches. The soap dish contains 4 bath beads and 4 molded pieces of soap in the shape of a seahorse, star fish and sea shell. The blister wrapped dish has a gold string and a bow tied around its girth.

Item # 68036-4 is a wicker basket in the shape of a duck measuring 8 inches long, 4 1/2 inches wide and 5 inches high. The basket, composed of 80% interwoven rattan and 20% bamboo, contains 4 bath beads, 1 bath cube and 3 molded pieces of soap in the shape of a rose. The blister wrapped duck has a small textile bow located at the neck.

Item # 68034-4, 68035-4 and 68036-4 are not considered sets and will be classified separately.

The applicable HTS subheading for the plastic soap dishes will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for tableware, kitchenware, other household articles and toilet articles, of plastics: other: other. The duty rate will be 3.4 percent ad valorem.

The applicable HTS subheading for the wicker basket will be 4602.10.1300, Harmonized Tariff Schedule of the United States (HTS), which provides for other baskets and bags, whether or not lined, of rattan or of palm leaf. The duty rate will be 10 percent ad valorem.

The rate of duty for rattan baskets provided for in subheading 4602.10.1300, HTS, is temporarily reduced to 7.5 percent ad valorem under subheading 9903.10.37, HTS, effective for products entered on or before December 31, 1994.

The applicable HTS subheading for soap will be 3401.11.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for soap and organic surface-active products and preparations, in the form of bars, cakes, molded pieces or shapes, and paper, wadding, felt and nonwovens, impregnated, coated or covered with soap or detergent: for toilet use (including medicated products): other. The duty rate will be 1.1 cents per kilogram plus 3.6 percent ad valorem.

The applicable tariff provision for bath beads will be 3307.30.5000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for perfumed bath salts and other bath preparations: other. The duty rate will be 4.9 percent ad valorem. The general rate of duty will be 4.9 percent ad valorem.

The applicable HTS subheading for the bath cube will be 3307.30.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for perfumed bath salts, whether or not perfumed. The duty rate will be 5.8 percent ad valorem.

The above products are subject to the regulations of the Food and Drug Administration (FDA). Questions regarding FDA requirements may be addressed to the Food and Drug Administration, 5600 Fishers Lane, Rockville, Maryland 20857. The telephone number is (301) 443-3370.

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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