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NY F84382




March 31, 2000

CLA-2-33:RR:NC:2:240 F84382

CATEGORY: CLASSIFICATION

TARIFF NO.: 3304.99.5000; 3307.30.1000; 3307.30.5000; 3401.11.5000; 3406.00.0000; 3924.90.5500; 4417.00.8090; 6302.99.2000; 7324.90.0000; 9019.10.2050; 9405.50.4000; 9603.29.8090

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

RE: The tariff classification of Bath Garden Shower Caddy Gift Set item number JB98 from China and Taiwan

Dear Ms. Newell:

In your letter dated March 10, 2000 you requested a tariff classification ruling.

A sample of the of Bath Garden Shower Caddy Gift Set item number JB98 was submitted with your inquiry. Bath toiletry articles are packed together in a three-tier chrome shower caddy. The wire shower caddy measures 18 inches high, 4 inches in depth and 10 inches wide. The gift set contains a bottle of foam bath, a pump bottle of body lotion, a bar of soap, a bag of bath salts and a wooden scoop, a rectangular candle and a square ceramic candleholder, a nail brush with pumice stone, a sisal back scrubber, a netting body sponge, and a wooden massager. All the articles are manufactured in China, except for the nailbrush that is manufactured in Taiwan. The items are sold and marketed as a set, however, the shower caddy is not the usual packaging for the products. The Bath Garden Shower Caddy Gift Set item number JB98 is not considered a set for tariff purposes. Each item will be separately classified.

The applicable subheading for the body lotion 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 duty rate will be free.

The applicable subheading for the 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 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.

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 candle will be 3406.00.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Candles, tapers and the like. The rate of duty will be free.

The Department of Commerce has determined that candles in the following shapes: tapers, spirals, straight-sided dinner candles, rounds, columns, pillars, votives, and various wax-filled containers are subject to the Antidumping Order on petroleum-wax candles from China.

The applicable subheading for the netting body 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: OtherOther The rate of duty will be 5.1 percent ad valorem

The applicable subheading for 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 8.8 percent ad valorem. The scrubber falls 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 subheading for shower caddy will be 7324.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Sanitary ware and parts thereof, of iron or steel: Other. The rate of duty will be free.

The applicable subheading for the wooden 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 ceramic candleholder will be 9405.50.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for Non-electrical lamps and lighting fittings: Other. The rate of duty will be 6 percent ad valorem.

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 eachOther The rate of duty will be 0.3 cents each plus 3.6 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 212-637-7066.

Sincerely,

Robert B. Swierupski
Director,

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