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NY I80976




May 24, 2002

CLA-2-33:RR:NC:2:240 I80976

CATEGORY: CLASSIFICATION

TARIFF NO.: 3304.30.0000; 3924.90.5500; 4202.92.4500; 4602.10.8000; 6805.30.5000; 9603.29.8090

Mr. J. Epstein
W.N. Epstein & Co., Inc.
4433 Woodson Road
St. Louis, MO 63134

RE: The tariff classification of Elizabeth Lady Foot Refining Essentials foot care kit from China and US

Dear Mr. Epstein

In your letter dated April 29, 2002 you requested a tariff classification ruling on behalf of your client Schroeder & Tremayne.

A sample of the Elizabeth Lady Foot Refining Essentials foot care kit was submitted for review with your inquiry. The kit consists of a clear plastic zippered bag with handles, foot brush, double-sided pumice foot file, loofah, plastic mesh sponge, and a bottle of foot scrub. The foot brush is valued at 49 cents each. All items, except the foot scrub, are manufactured in China. The foot scrub is manufactured in the US. All items are assembled and packaged in China. The bag, used to hold cosmetics and various personal items, is a generic bag capable of containing both the articles with which it is entered and additional items. The kits are not considered sets for tariff purposes; therefore, each item will be separately classified.

The applicable subheading for the foot scrub will be 3304.30.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Manicure and pedicure preparations. The rate of duty will be free. Subheading 9801.00.10(EN), Harmonized Tariff Schedule of the United States (HTS), provides for duty free entry of U.S. products that are exported and returned without having been advanced in value or improved in condition by any process of manufacture or other means while abroad. Articles satisfying the above conditions of the statute will be afforded duty free treatment, provided the documentary requirements of section 10.1, Customs Regulations (19 C.F.R. 10.1), are met.

The applicable subheading for the zippered bag will be 4202.92.4500 Harmonized Tariff Schedule of the United States (HTS), which provides for Travel, sports and similar bags, with outer surface of sheeting of plastic: Other. The rate of duty will be 20% ad valorem.

The applicable subheading for the plastic mesh sponge will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for Other household articles: Of plastics: Other: Other. The rate of duty will be 3.4 percent ad valorem.

The applicable subheading for the loofah will be 4602.10.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for Articles of loofah. The rate of duty will be .2.3 percent ad valorem.

The applicable subheading for the foot file will be 6805.30.5000 Harmonized Tariff Schedule of the United States (HTS), which provides for Natural or artificial abrasive powder or grain, on a base of other materials: Other. The rate of duty will be free.

The applicable subheading for the foot 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.

Perfumery, cosmetic and toiletry products are subject 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.

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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