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NY C80060




October 2, 1997

CLA-2-96:RR:NC:SP:233 C80060

CATEGORY: CLASSIFICATION

TARIFF NO.: 3924.90.5500; 3926.90.7500; 4420.90.8000; 6805.20.0000; 9603.29.4090; 9603.29.8090

Mr. Al Andrews
Bath & Body Works
7 Limited Parkway East
Reynoldsburg, OH 43068

RE: The tariff classification of a wooden bucket containing a sponge, a pneumatic bath pillow, a foot paddle, a body brush and a nail brush from Taiwan.

Dear Mr. Andrews:

In your letter dated September 24, 1997, you requested a tariff classification ruling.

The submitted sample, called the "Pampering Bath Bucket" kit, is a kit put up for retail sale in a decorative wooden bucket with a rope handle. The kit contains a plastic mesh sponge, a pneumatic terry-covered bath pillow, a silicon carbide foot paddle, a wooden body brush and a wooden nail brush. The entire kit will be packed in a clear plastic bag and tied closed with a raffia bow. Your sample is being returned as requested.

Although sold as a set, the above items are not classifiable as a set because not all of the items in the set are designed to meet a particular need or carry out a specific activity. The wooden bucket, which is a separate article of commerce and more than just a packing container, has a different use than the other items in the set. Consequently, each item is classifiable separately under its appropriate heading.

The applicable subheading for the mesh sponge 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 rate of duty will be 3.4% ad valorem.

The applicable subheading for the pneumatic bath pillow will be 3926.90.7500, HTS, which provides for pneumatic mattresses and other inflatable articles, not elsewhere specified or included. The rate of duty will be 4.2% ad valorem.

The applicable subheading for the wooden bucket will be 4420.90.8000, HTS, which provides for other wooden articles of furniture not falling within Chapter 94. The rate of duty will be 4% ad valorem.

The applicable subheading for the silicon carbide foot paddle will be 6805.20.0000, HTS, which provides for natural or artificial abrasive powder or grain,... whether nor not cut to shape or sewn or otherwise made up: on a base of paper or paperboard only. The rate of duty will be 1% ad valorem.

The applicable subheading for the body brush and the nail brush, if valued not over 40 cents each, will be 9603.29.4090, HTS, which provides for toothbrushes, shaving brushes, hair brushes, nail brushes, eyelash brushes and other toilet brushes for use on the person... other: valued not over 40 cents each, other. The rate of duty will be 0.2 cents each plus 7% ad valorem.

The applicable subheading for the body brush and the nail brush, if valued over 40 cents each, will be 9603.29.8090, HTS, which provides for toothbrushes, shaving brushes, hair brushes, nail brushes, eyelash brushes and other toilet brushes for use on the person... other: valued over 40 cents each, other. The rate of duty will be 0.3 cents each plus 3.6% ad valorem.

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

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 Lawrence Mushinske at 212-466-5739.

Sincerely,

Robert B. Swierupski

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