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NY I80667




May 7, 2002

CLA-2-33:RR:NC:2:240 I80667

CATEGORY: CLASSIFICATION

TARIFF NO.: 3304.99.5000; 3307.30.1000; 3307.30.5000; 4420.90.8000; 6302.99.2000; 6804.30.0000; 6911.90.0010; 8424.89.7090

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

RE: The tariff classification of a Bath and Body Gift Set from China

Dear Ms. Benson:

In your letter dated April 11, 2002, you requested a tariff classification ruling.

A sample of the Bath and Body Gift Set, Item No. LB90, was submitted with your inquiry and is being retained by this office. The set contains a collection of bath and body products. The articles are packed together and marketed as a set for retail sale in a wood cabinet measuring approximately 20 ½ high by 15 inches wide by 6 inches deep. The cabinet has a framed glass door, glass sides and three wood shelves. It has two metal hooks securely fastened to the back for hanging. The gift set contains an 8.6 fl. oz. plastic bottle of foam bath, four 0.29 oz. tins containing body balm, a 13.96 oz. tin containing bath salts, a sisal back scrubber, a porcelain soap dish, a shell shaped pumice and a porcelain pump action dispenser. Although marketed as a set, the wood cabinet is not a kind normally used for packing such items and can be used for other purposes. The Bath and Body Gift Set does not meet the qualifications of “goods put up in sets for retail sale” and therefore, each item will be classified separately.

The applicable subheading for body balm will be 3304.99.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for Beauty or make-up preparations ad preparations for the care of the skin (other than medicaments): Other: Other: Other. The rate of duty will be free.

The applicable subheading for 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 foam bath will be 3307.30.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for Perfumed bath salts and other bath preparations: Other.. The rate of duty will be 4.9 percent ad valorem.

The applicable subheading for the wood cabinet will be 4420.90.8000, Harmonized Tariff Schedule of the United Stated (HTS), which provides for 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 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: Other: 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 shell shaped pumice will be 6804.30.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Millstones, grindstones, grinding wheels and the like.. of natural stone, of agglomerated natural or artificial abrasives, or of ceramics, with or without parts of other materials: Hand sharpening or polishing stones.. The rate of duty will be free.

The applicable subheading for the porcelain soap dish will be 6911.90.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for Tableware, kitchenware, other household articles and toilet articles, of porcelain or china: Other.. Toilet articles.. The rate of duty will be 5.4 percent ad valorem.

The applicable subheading for the porcelain pump action dispenser will be 8424.89.7090, Harmonized Tariff Schedule of the United States (HTS), which provides for Mechanical appliances (whether or not hand operated) for projecting, dispersing or spraying liquids or powders; Other appliances: Other: Other.. Other.. The rate of duty will be 1.8 percent ad valorem.

Perfumery, cosmetic and toiletry products are subject to the requirements of the Food and Drug 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 Stephanie Joseph at 646-733-3268.

Sincerely,

Robert B. Swierupski
Director,

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