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NY D84447




November 27, 1998

CLA-2-33:RR:NC:2:240 D84447

CATEGORY: CLASSIFICATION

TARIFF NO.:3304.99.5000; 3307.30.1000; 3307.30.5000; 3401.11.5000; 3924.10.5000; 6302.99.2000; 7323.99.9060; 9603.29.8090

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

RE: The tariff classification Gift Basket HB 18 "Aroma-Therapy Mind Ease Bath and Body Care Collection" from China, Korea, New Zealand and Taiwan, packaged in China

Dear Ms. Newell:

In your letter dated October 29, 1998 you requested a tariff classification ruling.

A sample of Gift Basket HB 18, "Aroma-Therapy Mind Ease Bath and Body Care Collection" was submitted with your inquiry. The wire bread basket is filled with bath salts in a plastic canning jar, a bottle of foam bath, a bottle of body lotion, a bar of soap, a nail brush, a synthetic foot pumice stone and a sisal back scrubber. The foot pumice stone is made in Korea. The soap is manufactured in New Zealand. The wire basket and canning jar container are made in Taiwan. The remaining articles are made in China. The components are assembled and packaged in China. The Gift Basket HB 18 is not considered a set for Customs purposes. Each item will be classified separately.

The applicable subheading for the Body Lotion will be 3304.99.5000, Harmonized Tariff Schedule of the United States (HTS), 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. The rate of duty will be 1 percent ad valorem.

The applicable subheading for the synthetic Foot Pumice Stone will be 3304.99.5000, Harmonized Tariff Schedule of the United States (HTS), 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. The rate of duty will be 1 percent ad valorem.

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

The applicable subheading for the Foam Bath 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 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 rate of duty will be 0.2 cents per kilo plus 0.7 percent ad valorem.

The applicable subheading for the Plastic Canning Jar will be 3924.10.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for Tableware, kitchenware, other household articles and toilet articles, of plastics: Other. The rate of duty will be 3.4 percent ad valorem.

The applicable subheading for the Sisal Back Scrubber will be 6302.99.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for Bed linen, table linen, toilet linen and kitchen linen: Other: Of other textile materials: Other. The rate of duty will be 9.1 percent ad valorem.

The back scrubber falls within textile category designation 899. Based upon international textile trade agreements products of Taiwan are subject to the requirement of a visa.

The designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes. To obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report on Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office.

The applicable subheading for the Wire Bread Basket will be 7323.99.9060, Harmonized Tariff Schedule of the United States (HTS), which provides for Table, kitchen or other household articles. The rate of duty will be 3.4 percent ad valorem.

The applicable subheading for the nail brush will be 9603.39.8090, Harmonized Tariff Schedule of the United States (HTS), which provides for Toothbrushes, shaving brushes, hair brushes, nail brushes, eyelash brushes, and other toilet brushes for use on the person, including such brushes constituting parts of appliances: Other: Valued over 40 cents each: Other. The rate of duty will be 0.3 cents each plus 3.6 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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