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NY C83023




January 21, 1998

CLA-2-33:RR:NC:2:240 C83023

CATEGORY: CLASSIFICATION

TARIFF NO.: 3307.30.5000; 3307.90.0000; 3401.11.5000; 3924.90.5500; 7323.99.9060

Ms. Helen Newell
Polardreams International Ltd.
602 W. Burlington
Fairfield, IA 52556

RE: The tariff classification of a Bath Collection Basket Set, item number GB10 from China

Dear Ms. Newell:

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

Your request concerns the importation of a Bath Collection Basket Set, item number GB 10. A wire basket, manufactured in China, is filled with toiletry items for retail sale. The basket contains bath foam, a sachet, a netting sponge and two bars of toilet soap. The bath foam is packed in a glass bottle with a cork top. The sachet is composed of polyfiber fill with impregnated fragranced pellets inside a satin cushion measuring approximately fours inches by six inches, with an outer sheer fabric shell and a ribbon. The bath foam and sachet are manufactured in China. The netting sponge is manufactured in Hong Kong. The two bars of soap are made in New Zealand. All the items are packed and exported from China. The products are not considered a set, therefore, the items will be separately classified.

The applicable subheading for the bath foam will be 3307.30.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for Perfumed bath salts and other bath preparations. The rate of duty will be 4.9 percent ad valorem.

The applicable subheading for the sachet will be 3307.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Other...Cosmetic and toiletry preparations. The rate of duty will be 5.4 percent ad valorem.

The applicable subheading for the soap will be 3401.11.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for Soaps: For toilet use (including medicated products): Other. The rate of duty will be 0.2 cents per kilo plus 0.7 percent ad valorem.

The applicable subheading for the netting sponge will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for Other household articles and toilet articles, of plastics. The rate of duty will be 3.4 percent ad valorem.

The applicable subheading for the wire basket will be 7323.99.9060, Harmonized Tariff Schedule of the United States (HTS), which provides for Table, kitchen or other household articles and parts thereof, of iron or steel. The rate of duty will be 3.4 percent ad valorem

Cosmetic and toiletry 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 (301) 443-3380.

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 Stephanie Joseph at 212-466-5768.

Sincerely,

Robert B. Swierupski
Director,

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