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NY E89911

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December 15, 1999

CLA-2-33:RR:NC:2:240 E89911

CATEGORY: CLASSIFICATION

TARIFF NO.: 3304.99.5000; 3307.30.1000; 3307.30.5000; 3401.11.5000; 4417.00.8090; 4420.90.8000; 6302.93.2000; 6912.00.5000; 9603.29.4090

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

RE: The tariff classification of item JB38, Aroma Source Release Essence of Green Tea wooden caddy filled with bath products from China, Taiwan and New Zealand

Dear Ms. Newell:

In your letter dated November 8, 1999 you requested a tariff classification ruling.

A sample of item JB38, Aroma Source Release Essence of Green Tea wooden caddy filled with bath products, was submitted with your inquiry. The article consists of a two tiered wooden caddy filled with bottles of bath oil, foam bath, body lotion, a spray bottle of body mist, a bag of mineral bath (bath salts) and a wooden scoop, ceramic canister filled with a bag of foot soak (bath salts), a bar of soap, a wooden soap dish, a wooden double sided oval nail brush and a nylon body polisher cloth. The body bar is manufactured in New Zealand. The body polisher cloth is manufactured in Taiwan. All remaining articles are manufactured and packaged in China. Item JB38, Aroma Source Release Essence of Green Tea wooden caddy filled with bath products, is not considered a set for Customs purposes. Each item will be separately classified.

The applicable subheading for the body lotion and body mist 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 free.

The applicable subheading for the foot soak (bath salts) and mineral bath (bath salts) will be 3307.30.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for Perfumed bath salts and other bath preparations: Bath salts, whether or not perfumed. The rate of duty will be 5.8 percent ad valorem. The rate of duty remains the same in 2000.

The applicable subheading for the bath oil and 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: Other. The rate of duty will be 4.9 percent ad valorem. The rate of duty remains the same in 2000.

The applicable subheading for the body bar 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 wooden scoop 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. The rate of duty will be 5.1 percent ad valorem. The rate of duty remains the same in 2000.

The applicable subheading for the wooden bath caddy and 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 rate of duty remains the same in 2000.

The applicable subheading for the body polisher cloth will be 6302.93.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for Bed line, table linen, toilet linen and kitchen linen: Of man-made fibers. The rate of duty will be 10.6 percent ad valorem. The rate of duty will be 10.5 percent ad valorem in 2000.

The body polisher cloth will fall within textile category 666. 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. Since 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 ceramic canister will be 6912.00.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for Ceramic tableware, kitchenware, other household articles and toilet articles, other than of porcelain or china. The rate of duty will be 6 percent ad valorem. The duty rate will remain the same for 2000.

The applicable subheading for 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. The rate of duty remains the same in 2000.

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 212-637-7066.

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.: 3307.30.50 - Bath preparations, other than bath salts
• 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.: 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.: 4420.90.80 - Wood marquetry and inlaid wood; wooden articles of furniture, nesi
• Tariff No.: 6302.93.20 - Toilet and kitchen linen, of manmade fibers, nesoi
• Tariff No.: 6912.00.50 - Ceramic (o/than porcelain or china) household articles and toilet articles (o/than table and kitchenware), nesoi
• 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