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NY G81940




September 29, 2000

CLA-2-34:RR:NC:SP:236 G81940

CATEGORY: CLASSIFICATION

TARIFF NO.: 3401.11.5000; 3307.30.1000; 4420.90.8000; 9603.29.8090; 9801.00.1097

Mr. Larry Diamond
CSI International
642 De Courcelle Street, Suite 304
Montreal, Quebec Canada H3C 3C5

RE: The tariff classification of Wood Bucket, Project LS-20-005, (Toiletry) from China, United States and Canada

Dear Mr. Diamond:

In your letter received August 21, 2000, you requested a tariff classification ruling.

The sample submitted, Wood Bucket (Toiletry), consists of a 6 3/4” x 6 1/2” x 5” wooden bucket with a rope handle filled with a bar of massage soap, a jar of bath salts, a bottle of body wash, and a wooden handled body brush. The wooden bucket and the body brush are products of China. The bath salts and body wash are products of Canada. The soap is a product of the United States. The products are packed and shrink wrapped in Canada. The wooden bucket is suitable for long-term household use unrelated to the bathing products it is imported with. The Wood Bucket (Toiletry) is not considered a set for tariff purposes, therefore, each item will be separately classified.

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 massage soap will be 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 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.

However, based on the information provided, the soap bars are eligible for classification as American Goods Returned, upon compliance with all applicable regulations. The subheading will be 9801.00.1097, (HTS), which provides for products of the United States when returned after having been exported, without having been advanced in value or improved in condition by any process of manufacture or other means while abroad: other. The duty rate is free.

The applicable subheading for the wood bucket will be 4420.90.8000, HTS, which provides for Wood marquetry and inland wood; caskets and cases for jewelry or cutlery and similar articles, of wood; statuettes and other ornaments, of wood; wooden articles of furniture not falling within chapter 94: Other: Other. The rate of duty will be 3.2 percent ad valorem.

The applicable subheading for the wood brush will be 9603.29.8090, HTS, which provides for Brooms, brushes (including brushes constituting parts of machines, appliances or vehicles) hand-operated mechanical floor sweepers, not motorized mops and feather dusters; prepared knots and tufts for broom or brush making; paint pads and rollers; squeegees (other than roller squeegees): 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: Vauled over 40 cents each: Other. The rate of duty will be 0.3 cents each plus 3.6 percent ad valorem.

Perfumery, cosmetic and toiletry products are subjected 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.

In order to issue a classification ruling on the Living Space body wash, the following information is required.

The sample provided had the label “body wash lotion” while the label on the retail packaging states “foam bath”. A list of all of the ingredients in the product. Percent by weight of each ingredient.
Detailed use of the product.

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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