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NY F88965




August 2, 2000

LA-2-34:RR:NC:SP:236 F88965

CATEGORY: CLASSIFICATION

TARIFF NO.: 3370.30.1000; 3401.11.5000; 3402.20.5000; 4419.00.8000; 6702.90.3500

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

RE: The tariff classification of Oriental Bath Items from China

Dear Ms. Haines:

In your letter dated June 21, 2000 you requested a tariff classification ruling.

Samples of two bath items were submitted with your letter.

The sample submitted as Sample #A consists of a square wood box containing a 75 ml bottle of Rice & Aloe Rejuvenating Bath Gel, a 50g bar of Rice & Aloe Vegetable Base Soap, a 50g envelope of Rice & Aloe Exfoliating Bath Grains and a decorative fabric artificial flower.

The sample submitted as Sample #B consists of a round bamboo steamer type tray containing a 60ml bottle of Rice & Aloe Rejuvenating Bath Gel, a 50g bar of Rice & Aloe Vegetable Base Soap, a 50g envelope of Rice & Aloe Exfoliating Bath Grains and a decorative fabric artificial flower.

It should be noted that on the samples of the Rice & Aloe Rejuvenating Bath Gel the directions on the label state “Apply appropriate amount onto wet flannel, sponge, or directly to your body”.

Sample #A will be classified as a set. Sample #B is not considered a set for classification purposes because the round bamboo steamer type tray is not considered the usual packing container for a bath set. Therefore, each article in Sample #B will be separately classified.

The applicable subheading for Sample #A, Oriental Bath Items in a wooden box 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 subheadings for each item in Sample #B, Oriental Bath Items in a bamboo steamer type tray, will be as follows.

The 50g envelope of Rice & Aloe Exfoliating Bath Grains will be classified under 3307.30.1000, HTS, which provides for Pre-shave, shaving or after-shave preparations, personal deodorants, bath preparations, depilatories and other perfumery, cosmetic or toilet preparations, not elsewhere specified or included; prepared room deodorizers, whether or not perfumed having disinfectant properties: 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 50g bar of Rice & Aloe Vegetable Base soap will be classified under 3401.11.5000, HTS, which provides for Soap; organic surface-active products and preparations for use as soap, in the form of bars, cakes, molded pieces or shapes, whether or not containing soap; paper, wadding, felt and nonwovens, impregnated, coated or covered with soap or detergent: 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 60ml bottle of Rice & Aloe Rejuvenating Bath Gel will be classified under 3402.20.5000, 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 bamboo steamer type tray will be classified under 4419.00.8000, HTS, which provides for Tableware and kitchenware, of wood: Other. The rate of duty will be 3.2 percent ad valorem.

The decorative fabric artificial flower will be classified under 6702.90.3500, HTS, which provides for Artificial flowers, foliage and fruit and parts thereof ; articles made of artificial flowers, foliage or fruit: Of other materials: Other: Of man-made fibers. The rate of duty will be 9 percent ad valorem.

Unless excepted by law, every article of foreign origin imported into the United States must be marked with the country of origin of the article. The two samples submitted for classification were not marked with any country of origin.

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 Deborah Walsh at 212-637-7062.

Sincerely,

Robert B. Swierupski
Director,

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