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NY 892438




December 16, 1993

CLA-2-33:S:N:N7:240 892438

CATEGORY: CLASSIFICATION

TARIFF NO.: 3307.90.0000; 3401.11.5000; 4819.50.4040

Ms. Michelle Steele
Iris of Excelsior Limited
Angeline Kabris
4700 Linwood Circle
Excelsior, Minnesota 55331

RE: The tariff classification of various arrangements of Soap and Potpourri from New Zealand

Dear Ms. Steele:

In your letter dated November 10, 1993, you requested a tariff classification ruling.

Samples of four bars of soap, each having a different fragance and five small packages of scented potpourri were submitted with your inquiry. The items will be imported in four different styles containing soap and/or potpourri.

Style # 1A is a cotton calico bag filled with potpourri.

Style # 1B is a pine heart shaped box filled with potpourri and a bar of soap.

Style # 1C is a round cardboard container filled with potpourri.

Style # 1E a bar of soap with potpourri in the center.

Style # 1B, for Customs purposes, is not considered to be a set. The potpourri and the bar of soap will be separately classified. In addition, the pine heart shaped box will be considered packing and would, therefore, be classified in the same subheadings as the imported articles. The cost of the pine heart shaped box will be prorated over the cost of the potpourri and the soap.

ITEM HTS RATE OF DUTY

Potpourri 3307.90.0000 5.4 percent ad valorem

Soap 3401.11.5000 1.1 cents per kilo plus 3.6 percent ad valorem

Style # 1C is considered packing for the potpourri. The applicable HTS subheading for Style # 1C will be 3307.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for pre-shave, shaving or after-shave preparations, personal deodorants, bath preparations, depilatories and other perfumery, cosmetic or toilet preparations, not elsewhere specified or included; prepared room deodorizers, whether or not perfumed or having disinfectant properties: other. The duty rate will be 5.4 percent ad valorem.

Style # 1D is an empty heart shaped box. The lid is decorated with potpourri and has a bow shaped molding securely attached. The applicable HTS subheading for Style # 1D will be 4819.50.4040, Harmonized Tariff Schedule of the United States (HTS), which provides for cartons, boxes, cases, bags and other packing containers, of paper, paperboard, cellulose wadding or webs of cellulose fibers; box files, letter trays and similar articles, of paper or paperboard of a kind used in offices, shops or the like: other packing containers, including record sleeves: other: other: rigid boxes and cartons. The duty rate will be 5.3 percent ad valorem.

Style # 1E consists of a bar of soap having a rectangular cut out in the center filled with potpourri. The item is a composite good consisting of different materials put up in sets for retail sale. The item will be classified based on GRI 3(b), the material which gives its essential character, in this instance, the soap. The applicable HTS subheading for Style #1E 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 nonwoven, 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.

Your inquiry does not provide enough information for us to give a classification ruling on Style #1A, (cotton calico bag filled with potpourri.) Based on the information submitted, we were unable to determine if this item will be sold as is to the ultimate consumer or will retailers sell the potpourri by the pound.

These products may be subject to the regulations of the Food and Drug Administration, You may contact them at 5600 Fishers Lane, Rockville, Maryland 20857, telephone number (202) 443-3380. 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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