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NY G81948




September 29, 2000

CLA-2-39:RR:NC:SP:222 G81948

CATEGORY: CLASSIFICATION

TARIFF NO.: 3401.11.5000; 3924.90.5500; 9801.00.1097

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

RE: The tariff classification of Poly Soap Dish (toiletry) from China, United States and packed in Canada

Dear Mr. Diamond:

In your letter dated August 30, 2000, you requested a tariff classification ruling.

The submitted sample consists of a soap dish and a bar of soap with a fabric daisy inside the soap. The dish is made of poly resin and the soap is made of glycerine. The product is put up for retail sale in a PVC display box. The above described product does not constitute a set for Customs purposes under the General Rules of Interpretation. Therefore, its components will be classified separately.

The applicable subheading for the bar of soap will be 3401.11.5000, Harmonized Tariff Schedule of the United States, (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 bar is 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 soap dish 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. 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.

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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