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NY F88269

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June 22, 2000

CLA-2-29:RR:NC:2:240 F88269

CATEGORY: CLASSIFICATION

TARIFF NO.: 3304.99.5000; 3307.30.1000; 3307.30.5000; 3401.11.5000; 3402.20.5000; 3406.00.0000; 3924.90.5500; 9019.10.2050

Ms. Stacy Haines
Wal*Mart Stores, Inc.
702 SW 8th Street
Bentonville, AR 72716-8023

RE: The tariff classification of “Spa Soap Gift Set” from China

Dear Ms. Haines:

In your letter dated June 2, 2000, you requested a tariff classification ruling.

Two samples of Style # OEM-00125-ASST, each described as “Spa Soap Gift Set,” were submitted with your inquiry and are being returned as requested. Gift Set A contains a transparent bar of soap, bath crystals, lemon scented shower gel, body lotion, a body puff sponge and a lemon shaped candle. Gift Set B contains a transparent bar of soap, bath beads, lemon scented shower gel, bath crystals, a massager and a body sponge. The gift sets are shrink wrapped in plastic, rectangular shaped containers with plastic handles. For Customs purposes, the Spa Soap Gift Sets are not sets and each item will be separately classified.

The applicable subheading for 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: Other. The rate of duty will be free.

The applicable subheading for bath 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 bath beads 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 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 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 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 petroleum wax candles in the following shapes: tapers, spirals, and straight-sided dinner candles; rounds, columns, pillars, votives; and various wax-filled containers are within the scope of the antidumping duty order on petroleum wax candles from China. Any questions you may have can be directed to the Office of Antidumping Compliance, International Trade Administration, Department of Commerce, Washington D.C.

The applicable subheading for the body sponge and plastic container 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 massager will be 9019.10.2050, Harmonized Tariff Schedule of the United States (HTS), which provides for Mechanotherapy appliances; massage apparatus; psychological aptitudetesting apparatus; parts and accessories thereof: Massage apparatus: Other.. The rate of duty will be free.

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.: 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.: 3402.20.50 - Surface-active, washing, and cleaning preparations nesoi, put up for retail sale
• Tariff No.: 3406.00.00 - Candles, tapers and the like
• Tariff No.: 3924.90.55 - Household articles and toilet articles, nesoi, of plastics
• Tariff No.: 9019.10.20 - Mechano-therapy appliances and massage apparatus, and parts and accessories thereof