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NY B87267




July 30, 1997

CLA-2-33:RR:NC:2:240 B87267

CATEGORY: CLASSIFICATION

TARIFF NO.: 3304.99.5000; 3305.10.0000

Mr. John Sveum
Tower Group International, Inc.
P.O. box 269
Sweetgrass, Montana 59484

RE: The tariff classification and status under the North American Free Trade Agreement (NAFTA), of hand and body lotion and shampoo from Canada; Article 509

Dear Mr. Sveum:

In your letter dated July 1, 1997 on behalf of Milne & Craighead Customs Brokers of Calgary, you requested a ruling on the status of hand and body lotion and shampoo from Canada under the NAFTA.

A sample of the hand and body lotion and shampoo was submitted with your inquiry. The lotion and shampoo are of Canadian origin. The plastic bottles, containing the lotion and shampoo, are made in China. The bottles, used for packing for retail sale, are shipped to Canada where they will be filled.

The applicable tariff provision for the hand and body lotion will be 3304.99.5000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for beauty or make-up preparations and preparations for the care of the skin (other than medicaments), including sunscreen or sun tan preparations; manicure or pedicure preparations: other: other: other. The general rate of duty will be 2 percent ad valorem.

The applicable tariff provision for the shampoo will be 3305.10.0000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for preparations for use on the hair: shampoos. The general rate of duty will be 2 percent ad valorem.

Packaging materials and containers for retail sale are covered by HTSUSA General Note 12(j) which states that "Packaging materials and containers in which a good is packaged for retail sale shall, if classified with the good, be disregarded in determining whether all the non-originating materials used in the production of the good undergo the applicable change in tariff classification set out in subdivision (t) of this note, . . . "

The hand and body lotion and shampoo, being wholly obtained or produced entirely in the territory of Canada, will meet the requirements of HTSUSA General Note 12(b)(I), and will therefore be entitled to a 0.4 percent rate of duty under the NAFTA upon compliance with all applicable laws, regulations, and agreements.

This ruling is being issued under the provisions of Part 181 of the Customs Regulations (19 C.F.R. 181).

This ruling letter is binding only as to the party to whom it is issued and may be relied on only by that party.

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 212-466-5768.

Sincerely,

Gwenn Klein Kirschner
Chief, Special Products Branch

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