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NY F85435




April 17, 2000

CLA-2-33:RR:NC:2:240 F85435

CATEGORY: CLASSIFICATION

TARIFF NO.: 3304.99.5000; 3307.30.1000; 3307.30.5000; 4417.00.8090; 6302.99.2000; 7323.99.9060; 9603.29.8090

Ms. Helen Newell
Polardreams International Ltd.
1948 Highway 1 North
Fairfield, IA 52556-9020

RE: The tariff classification of Chrome Caddy Bath and Body Care Gift Set JB50 from China

Dear Ms. Newell:

In your letter dated March 28, 2000 you requested a tariff classification ruling.

A sample of the Chrome Caddy Bath and Body Care Gift Set JB50 was submitted with your inquiry. Two chrome stackable bath caddies are imported filled with bath and body care products. All products are manufactured and packaged in China. The bath and body care products consist of a bottle of body lotion, a bottle of milk bath, a paper bag of foot soak bath salts with a wooden scoop, a bottle of tub therapy bath foam, bath salt crystals in a milk tin container, a wooden exfoliating brush, a sisal back scrubber with wooden handles, and a synthetic round pumice body smoother. The chrome caddies are not the usual packing for the bath and body care products. The products do not constitute a set for tariff purposes. Each item will be separately classified.

The applicable subheading for the body lotion and the pumice body smoother 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 the bag of bath salt crystals 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 applicable subheading for the milk bath and the tub therapy bath foam 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 applicable subheading for the wooden scoop 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 with wooden handles 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 the chrome stackable bath caddies and the milk tin container 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 exfoliating brush 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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