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March 24, 1999

CLA-2-33:RR:NC:2:240 D89185

CATEGORY: CLASSIFICATION

TARIFF NO.:3304.99.5000; 3307.30.2000; 3307.30.5000; 3402.20.5000

Mr. Frank M. Murphy
Norman G. Jensen, Inc.
P.O. Box 8008
3030 Commerce Drive
Port Huron, Michigan 48061-8008

RE: The tariff classification of Bath, Body and Shower Preparations from Canada

Dear Mr. Murphy:

In your letter dated March 2, 1999 you requested, on behalf of your client Au Printemps Gourmet, Fin d’Hiver, Inc., a tariff classification ruling.

Samples of bath, body and shower preparations were submitted with your inquiry. The bath set consists of five glass tubes containing bath oil, foam (bubble) bath, massage oil, body (shower) gel and sea salt. Each tube, resembling a cigar, is six inches high and has a eucalyptus fragrance. The items are packaged in a fitted cardboard container giving the appearance of a book. The items do not meet a particular need or carry out a specific activity. For Customs purposes, the articles do not comprise a set. Each article will be separately classified.

The applicable subheading for the Massage Oil 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: Other: Other..... The duty rate will be free.

The applicable subheading for the Scented Sea Salt will be 3307.30.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for Pre-shave, shaving or after-shave preparations, personal deodorants, bath preparations, depilatories and other perfumery, cosmetic or toilet preparations, not elsewhere specified or included; prepared room deodorizers, whether or not perfumed or having disinfectant properties: Perfumed bath salts, whether or not perfumed..... The general rate of duty will be 5.8 percent ad valorem.

The applicable subheading for the Bath Oil and Foam (bubble) Bath, will be 3307.30.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for Pre-shave, shaving or after-shave preparations, personal deodorants, bath preparations, depilatories and other perfumery, cosmetic or toilet preparations, not elsewhere specified or included; prepared room deodorizers, whether or not perfumed or having disinfectant properties: Perfumed bath salts and other bath preparations: Other.... The general rate of duty will be 4.9 percent ad valorem.

The applicable subheading for the Body (shower) Gel 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 340l: Preparations put up for retail sale: Other..... The duty rate will be free.

Cosmetic and toiletry products are subject to the requirements of the Federal Food, Drug, and Cosmetic Act, which is administered by the U.S. Food and Drug Administration. You may contact them at 5600 Fishers Lane, Rockville, Maryland 20857, telephone number (301) 443-6553.

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 212-637-7066.

Sincerely,

Robert B. Swierupski
Director,

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