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NY E83119




July 2, 1999

CLA-2-33:RR:NC:2:240 E83119

CATEGORY: CLASSIFICATION

TARIFF NO.: 3307.30.5000; 3401.11.5000; 4602.10.8000; 6302.99.2000; 7323.99.9060; 9019.10.2050; 9603.29.8010; 9603.29.8090

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

RE: The tariff classification of Aroma-Therapy Gift Basket (Item # 633480839) from China and New Zealand

Dear Ms. Newell:

In your letter dated June 1, 1999, you requested a tariff classification ruling.

A sample of the Aroma-Therapy Gift Basket was submitted with your inquiry. The item contains a collection of products used for bath and body care. The articles are put up for retail sale in a wire caddy divided into four compartments. Included in the gift set are: a 28 fluid ounce bottle of 97% revitalized aroma-therapy foam bath, a 15.87 ounce can of blissful toes aroma-therapy foot bath, 2 bars of soap, a sisal back scrubber, a ramie mitt, a loofah, a massage hair brush, a wooden ball massager and a bath brush/body massager. The soaps are made in New Zealand and the remaining articles are made in China. The basket is assembled in China.

The wire caddy and its contents do not meet a particular need or carry out a specific activity. For Customs purposes, the goods do not comprise a set. Also, the wire caddy is not a kind normally used for packing such goods. Therefore, each article will be separately classified.

The applicable subheading for the aroma-therapy foam bath and the blissful toes aroma-therapy foot bath will be 3307.30.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for Perfumed bath salts and other bath preparations: Other.. The rate of duty will be 4.9 percent.

Perfumery, 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.

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 free.

The applicable subheading for the loofah will be 4602.10.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for Articles of loofah. The rate of duty will be 2.3 percent ad valorem.

No visas or quotas are applicable. However, importations of these products may be subject to import regulations administered by the U.S. Department of Agriculture (U.S.D.A.). Information regarding applicable regulations may be addressed to the U.S.Department of Agriculture, A.P.H.I.S., PPQ, 4700 River Road, Unit 136, Riverdale, MD 20737.

The applicable subheading for the ramie mitt and 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 Of other textile materials: Other. The rate of duty will be 9 percent ad valorem. The mitt and scrubber fall within textile category designation 899. Based upon international textile trade agreements products of China are subject to quota and 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 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: Of iron or steel: Other: Other.. The rate of duty will be 3.4 percent ad valorem.

The applicable subheading for the wooden ball massager will be 9019.10.2050, Harmonized Tariff Schedule of the United States (HTS), which provides for Mechano-therapy appliances; massage apparatus; psychological aptitude-testing apparatus; parts and accessories thereof: Other.. The rate of duty will be free.

The applicable subheading for the massage hair brush will be 9603.29.8010, Harmonized Tariff Schedule of the United States (HTS), which provides for Hairbrushes valued over 40 cents each.. The rate of duty will be 0.3 cents each plus 3.6 percent ad valorem.

The bath brush with massager is a composite good whose essential character is not clearly imparted by either the brush or massager. General Rule of Interpretation (GRI) 3(c), Harmonized Tariff Schedule of the United States (HTS) provides that such products shall be classified under the heading which occurs last in numerical order among those which equally merit consideration. In this instance, the brush appears last.

The applicable subheading for the bath brush/body massager will be 9603.29.8090, Harmonized Tariff Schedule of the United States (HTS), which provides for 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 percent 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 Stephanie Joseph at 212-637-7066.

Sincerely,

Robert B. Swierupski
Director,

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