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NY H88994





March 26, 2002

CLA-2-33:RR:NC:2:240 H88994

CATEGORY: CLASSIFICATION

TARIFF NO.: 3304.30.0000; 3304.91.0050; 3304.99.5000; 3307.30.1000; 3402.20.5100; 4417.00.8090; 6302.99.2000; 7324.90.0000; 9603.29.8090

Ms. JoAnn Benson
Polardreams International Ltd.
1948 Highway 1 North
Fairfield, IA 52556

RE: The tariff classification of a Bath and Body Gift Set, Item # LB122, from China

Dear Ms. Benson:

In your letter dated March 6, 2002, you requested a tariff classification ruling.

The Bath and Body Gift Set consists of two chrome-plated steel bathroom caddies filled with bath and body care products. A sample was not submitted. Based on your letter, the caddies, measuring 13 ” wide, 10” high and 5 1/16” deep, each have 4 plastic suction cups used to fasten on the wall. The bath and body care products consist of body lotion, bath and shower gel, foot soak bath salts with a wooden scoop, mineral bath salts, a wooden exfoliating brush, a sisal back scrubber with wooden handles, and body powder. All the products are manufactured and packaged in China as sets for retail sale. The chrome caddies are not the usual packing for the bath and body care products. The products do not constitute a set for tariff purposes. Each item will be separately classified.

The applicable subheading for the foot soak bath salts will be 3304.30.0000, Harmonized Tariff Schedule of the United States (HTS), 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: Manicure or pedicure preparations.. The rate of duty will be free.

The applicable subheading for the body powder will be 3304.91.0050, Harmonized Tariff Schedule of the United States (HTS), 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: Other: Powders, whether or not compressed. Other:.. The rate of duty will be free.

The applicable subheading for the body lotion will be 3304.99.5000, Harmonized Tariff Schedule of the United States (HTS), 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: Other.. The rate of duty will be free.

The applicable subheading for the mineral bath salts will be 3307.30.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for 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 applicable subheading for the bath and shower gel will be 3402.20.5100, Harmonized Tariff Schedule of the United States (HTS), which provides for 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 subheading for the wooden scoop will be 4417.00.8090, Harmonized Tariff Schedule of the United States (HTS), which provides for Tools, tool bodies, tool handles, broom or brush bodies and handles, of wood; boot or shoe lasts and trees, of wood: OtherOther.. The rate of duty will be 5.1 percent ad valorem.

The applicable subheading for the sisal back scrubber 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: Other The rate of duty will be 8.6 percent ad valorem. The scrubber falls within textile category designation 899. Based upon international textile trade agreements products of China are not 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 chrome bathroom caddies will be 7324.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Sanitary ware and parts thereof, of iron or steel: Other.. The rate of duty will be free.

The applicable subheading for the wooden exfoliating brush will be 9603.29.8090, Harmonized Tariff Schedule of the United States (HTS), which provides for 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: Valued over 40 cents each.. Other.. The rate of duty will be 0.3 cents each plus 3.6 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.

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 646-733-3268.

Sincerely,

Robert B. Swierupski
Director,

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