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NY E83781

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July 22, 1999

CLA-2-33:RR:NC:2:240 E83781

CATEGORY: CLASSIFICATION

TARIFF NO.: 3307.30.1000; 3307.30.5000; 3307.49.0000; 3401.11.5000; 3402.20.5000; 3924.10.5000; 3924.90.5500; 4417.00.8090; 7323.99.9060; 9019.10.2050; 9603.29.8090

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

RE: The tariff classification of Bath Garden Collection (Item # 639986829) from China, Taiwan and Hong Kong

Dear Ms. Newell:

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

A sample of the Bath Garden Collection 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 three compartments. Included in the gift set are: a 21.84 fluid ounce bottle of cream bath, an 8.83 fluid ounce bottle of shower gel, a bar of soap, an acrylic canister filled with bath salts, an air freshener gel, an eyemask made of pvc vinyl filled with distilled water, a package of foot soak (bath salts) with wooden scooper, a nail brush with pumice stone, a body sponge and a wooden ball massager. The eyemask, acrylic canister and nailbrush with pumice stone are made in Taiwan. The air freshener is made in Hong Kong and the remaining 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 foot soak and 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 cream 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.

The applicable subheading for the air freshener will be 3307.49.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Preparations for perfuming or deodorizing rooms, including odoriferous preparations used during religious rites: Other.. The rate of duty will be 6 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 free.

The applicable subheading for the 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 3401: Preparations put up for retail sale: Other:.. The rate of duty will be free.

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: Tableware and kitchenware: Other The rate of duty will be 3.4 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 Tableware, kitchenware, other household articles and toilet articles, of plastics: Other: Other The rate of duty will be 3.4 percent ad valorem.

The applicable subheading for the wooden scooper will be 4417.00.8090, Harmonized Tariff Schedule of the United States (HTS), which provides for tools, tool bodies, tool handles, broom or brush bodies and handles, of wood; boot or shoe lasts and trees, of wood: Other Other The rate of duty will be 5.1 percent ad valorem.

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 nail brush with pumice stone is a composite good whose essential character is not clearly imparted by either the brush or pumice stone. 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 nail brush with pumice stone will be 9603.29.8090, 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.

A ruling on the eyemask can not be issued at this time. The classification issue is presently before Headquarters. You may wish to resubmit your request at a future date.

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.

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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See also:

• Tariff No.: 3307.30.10 - Bath salts, whether or not perfumed
• Tariff No.: 3307.30.50 - Bath preparations, other than bath salts
• Tariff No.: 3307.49.00 - Preparations for perfuming or deodorizing rooms, including odoriferous preparations used during religious rites, nesoi
• Tariff No.: 3401.11.50 - Soap, nesoi; organic surface-active products used as soap, in bars, cakes, pieces, soap-impregnated paper, wadding, felt, 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.: 3924.90.55 - Household articles and toilet articles, nesoi, of plastics
• Tariff No.: 4417.00.80 - Wooden tools, tool bodies, tool handles, broom or brush bodies and handles nesi; wooden boot or shoe lasts and trees
• 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.: 9019.10.20 - Mechano-therapy appliances and massage apparatus, and parts and accessories thereof
• Tariff No.: 9603.29.80 - Shaving brushes, hair brushes, nail brushes, eyelash and other toilet brushes (o/than tooth brushes), valued o/40 cents each