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NY G81952

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September 22, 2000

CLA-2-33:RR:NC:2:240 G81952

CATEGORY: CLASSIFICATION

TARIFF NO.: 3307.30.1000; 3401.11.5000; 4420.90.8000; 6302.99.2000; 9801.00.10; 9603.29.4090

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

RE: The tariff classification of Living Space Rack & Mitt Set Style LS 20-003 from Canada, China, USA, and packed in Canada

Dear Mr. Diamond:

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

A sample of the Living Space Rack & Mitt Set Style LS 20-003 was submitted with your inquiry for review. The Living Space Rack & Mitt Set Style LS 20-003, packaged for retail sale, consist of a wood soap dish, a bar of glycerine soap, a jar of bath salts, a sisal/terry cloth scrub mitt and wood facial brush. The soap dish, scrub mitt and facial brush are manufactured in China. The soap is of U.S. origin and the bath salts are manufactured in Canada. The items are packed and shrink wrapped in Canada. The Living Space Rack & Mitt Set Style LS 20-003 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.

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.

The applicable subheading for the soap will be 3401.11.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for SoapFor toilet use (including medicated products): Other. The rate of duty will be free.

The U.S. origin soap may be eligible for duty-free treatment under subheading 9801.00.10, HTSUS. Subheading 9801.00.10, HTSUS, provides for the free entry of products of the U.S. that have been exported and returned without having been advanced in value or improved in condition by any process of manufacture or other means while abroad, provided the documentary requirements of section 10.1, Customs Regulations (19 C.F.R. §10.1), are met..

The applicable subheading for the wood soap dish will be 4420.90.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for Other wooden articles of furniture not falling within chapter 94. The rate of duty will be 3.2 percent valorem.

The applicable subheading for the sisal scrub mitt 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. The rate of duty will be 8.8 percent ad valorem.

The sisal scrub mitt 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 and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, 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 and should also be verified at the time of shipment.

The applicable subheading for the facial brush will be 9603.29.4090, Harmonized Tariff Schedule of the United States (HTS), which provides for Other toilet brushes for use on the person...Other: Valued not over 40 cents each. The rate of duty will be 0.2 cents each plus 7 percent ad valorem.

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.: 3307.30.10 - Bath salts, whether or not perfumed
• 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.: 4420.90.80 - Wood marquetry and inlaid wood; wooden articles of furniture, nesi
• Tariff No.: 6302.99.20 - Toilet and kitchen linen of textile materials nesoi, containing less than 85% by weight of silk or silk waste
• Tariff No.: 9603.29.40 - Shaving brushes, hair brushes, nail brushes, eyelash and other toilet brushes (o/than tooth brushes), valued n/o 40 cents each
• Tariff No.: 9801.00.10 - U.S. goods returned without having been advanced in value or improved in condition while abroad