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January 14, 1999

CLA-2-33:RR:NC:2:240 D86078

CATEGORY: CLASSIFICATION

TARIFF NO.: 3304.99.5000; 3307.30.1000; 3401.19.0000; 3402.20.5000; 3924.10.5000; 4420.90.8000; 7323.99.9060; 9603.29.4090

Ms. Helen Newell
Polardreams International Ltd.
1948 Hwy. 1 North
Fairfield, IA 52556

RE: The tariff classification of “Eden Greene Gardeners” Bath Gift Collection, Item HB35 packaged in China with components manufactured in China, New Zealand, and Taiwan

Dear Ms. Newell:

In your letter dated December 15, 1998 you requested a tariff classification ruling.

A sample of “Eden Greene Gardeners” Bath Gift Collection, Item HB35 was submitted with your inquiry. A metal basket is filled with the following items: a bottle of hand cream, a bottle of hand scrub, a bottle of muscle rub, an acrylic canister filled with muscle soak salts , a pump bottle of anti-bacterial hand wash, a bar of scrub-up soap in a wooden soap dish, a wooden oval massager and a wooden double sided oval nail brush. The acrylic canister is produced in Taiwan. The scrub-up soap is manufactured in New Zealand. The remaining items are produced in China. All components are assembled and packaged in China. “Eden Greene Gardeners” Bath Gift Collection, Item HB35 is not considered a set for Customs purposes. Each item will be separately classified.

The applicable subheading for the 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, other, not coated or plated with precious metal, other, other , other. The rate of duty will be 3.4 percent ad valorem.

The applicable subheading for the hand cream and the muscle rub 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 manicure preparations: Other: Other: Other. The rate of duty will be free.

The applicable subheading for the muscle soak 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 acrylic canister 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 anti-bacterial hand wash and hand scrub will be 3402.20.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for Organic surface?active agents (other than soap); surface?active preparations, washing preparations (including auxiliary washing preparations) and cleaning preparations, whether or not containing soap, other than those of heading 3401: Preparations put up for retail sale: Other. The rate of duty will be free.

The applicable subheading for the scrub-up soap will be 3401.19.0000, 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: Other. The rate of duty will be free.

The applicable subheading for the wooden soap dish will be 4420.90.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for Wooden articles of furniture not falling within chapter 94. The rate of duty will be 3.2 percent ad valorem.

The applicable subheading for the wooden oval massager and the wooden double sided oval nail brush will be 9603.29.4090, 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 not over 40 cents each. The rate of duty will be 0.2 cents each plus 7 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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See also:

• Tariff No.: 3304.99.50 - Beauty or make-up preparations & preparations for the care of the skin, excl. medicaments but incl. sunscreen or sun tan preparations, nesoi
• Tariff No.: 3307.30.10 - Bath salts, whether or not perfumed
• Tariff No.: 3401.19.00 - Soap; organic surface-active products used as soap, in bars, cakes, pieces; soap-impregnated paper, wadding, felt, not for toilet use
• Tariff No.: 3402.20.50 - Surface-active, washing, and cleaning preparations nesoi, put up for retail sale
• Tariff No.: 3924.10.50 - Tableware and kitchenware articles, nesoi, of plastics
• Tariff No.: 4420.90.80 - Wood marquetry and inlaid wood; wooden articles of furniture, nesi
• Tariff No.: 7323.99.90 - Iron (o/th cast)/steel (o/th tinplate or stainless), table, kitchen (o/th cooking.) or o/household arts & part, n/coated/plated w/prec.metal
• Tariff No.: 9603.29.40 - Shaving brushes, hair brushes, nail brushes, eyelash and other toilet brushes (o/than tooth brushes), valued n/o 40 cents each