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HQ 964333




January 10, 2001

CLA-2 RR:CR:GC 964333ptl

CATEGORY: CLASSIFICATION

TARIFF NO.: 3304.30.00

Arlen T. Epstein, Esq.
Tompkins & Davidson, LLP
One Astor Place
1515 Broadway
New York, NY 10036-8901

RE.: Skin So Soft Fizzy Hand Soak.

Dear Mr. Epstein:

This is in response to your letter of June 5, 2000, on behalf of Avon Products, Inc. to the Director, National Commodity Specialist Division, New York, in which you request classification under the Harmonized Tariff Schedule of the United States (HTSUS), of a product identified as Skin So Soft Fizzy Hand Soak. Your letter was forwarded to this office for response.

In preparing this ruling, we have considered the information you submitted with your initial request as well as a supplemental submission of September 25, 2000.

FACTS:

The merchandise being classified consists of hand soak tablets, each weighing 5 grams, which are intended to be dissolved in a sink or small basin filled with water so that fingernails and cuticles will be softened to facilitate
grooming during a manicure. The articles are composed of the following ingredients: Sodium bicarbonate, citric acid, monosodium citrate, silica, canola oil, maltodextrine, PEG-150, dimethicone, perfume, magnesium sulfate, PEG-6 isostearate, sodium benzoate, and FD&C Red No. 4. When the tablet is placed in warm water, a chemical reaction of the sodium bicarbonate, the acid and the water results in the release of carbon dioxide bubbles (effervesces). This temporary bubbling action gives consumers the impression that the tablet is cleansing and softening their hands and fingers.

In your initial ruling request, you sought classification in either subheading 3307.30.1000, HTSUS, which provides for perfumed bath salts and other bath preparations: bath salts whether or not perfumed, or in subheading 3307.90.0000, HTSUS, which provides for other toilet preparations, not elsewhere specified or included. Your supplemental submission of September 15, 2000, urges consideration of subheading 3304.30.00, HTSUS, which provides for beauty or make-up preparations and preparations for the care of the skin (other than medicaments); manicure or pedicure preparations.

ISSUE:

What is the classification of Skin So Soft Fizzy Hand Soak tablets?

LAW AND ANALYSIS:

Merchandise is classifiable under the Harmonized Tariff Schedule of the United States (HTSUS) in accordance with the General Rules of Interpretation (GRIs). The systematic detail of the HTSUS is such that virtually all goods are classified by application of GRI 1, that is, according to the terms of the headings of the tariff schedule and any relative Section or Chapter Notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs may then be applied in order.

In understanding the language of the HTSUS, the Harmonized Commodity Description and Coding System Explanatory Notes may be utilized. The Explanatory Notes (ENs), although not dispositive or legally binding, provide a commentary on the scope of each heading of the HTSUS, and are generally indicative of the proper interpretation of these headings. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (August 23, 1989).

The HTSUS heading under consideration is as follows:

3304 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:

3304.30.00 Manicure or pedicure preparations.

3307 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 or having disinfectant properties:

3307.30 Perfumed bath salts and other bath preparations:

3307.30.10 Bath salts, whether or not perfumed.

3307.30.50 Other.

3307.90.00 Other.

The headings being considered are "use" provisions. Although the articles being classified require the addition of an outside component (water) in order for them to function, they are intended to be used as hand care products.

The ENs to heading 33.04, referring to manicure or pedicure preparations, state: "This part covers nail polishes, nail varnishes, nail varnish removers, cuticle removers and other preparations for use in manicure or pedicure." Although the ingredient composition of the articles being classified is similar to that of bath preparations, because of their relatively small size, the articles have no other practical use other than as manicure preparations. When dissolved, the tablets will form a solution which will be an integral part of the manicure process. Accordingly, by application of GRI 1, the Fizzy Skin So Soft Hand Soak tablets should be classified as manicure preparations of subheading 3304.30.00, HTSUS.

HOLDING:

Skin So Soft Fizzy Hand Soak tablets are classified in subheading 3304.30.00, HTSUS, 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: [m]anicure or pedicure preparations.

Sincerely,

John Durant, Director

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