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NY I83355




July 9, 2002

CLA-2-64:RR:NC:TA:347 I83355

CATEGORY: CLASSIFICATION

TARIFF NO.: 3304.99.5000 ; 4202.92.4500 ; 6116.93.8800 ; 6405.20.9015

Mr. Pete Mento
Expeditors Tradewin, LLC
1015 Third Avenue, 12th Floor
Seattle, WA 98104

RE: The tariff classification of textile slippers, textile mitts, a skin cream and plastic carrying bags from China.

Dear Mr. Mento:

In your letter dated June 14, 2002, on behalf of Ichauway Mills, Inc., you requested a tariff classification ruling. The submitted sample items, both of which you refer to and identify by name as “Aromatherapy Warming Spa Sets,” consist of a plastic carrying bag that contains a pair of textile slippers and a tube of skin cream (Item 1) and a plastic carrying bag containing a pair of textile mitts and a tube of skin cream (Item 2).

Item (1) contains a pair of bootie-type indoor slippers with 100% polyester fleece textile uppers and separately sewn-on polyester fleece textile outer soles. The outer soles have pocket-like openings into which an underfoot midsole-like “scent pack” has been inserted. You state that the “scent-pack” is filled with rice, eucalyptus, clove and cinnamon and can be heated in the microwave and then is inserted into the bootie slippers to provide warmth and comfort for the wearer’s feet. We consider the textile slippers and the “scent pack” to constitute a composite good; they are adapted to one another, are mutually complimentary, and would not normally be offered for sale in separate parts. The slipper imparts the essential character to this item. The pair of textile slippers with their “scent pack” is contained together with an 8.4 oz. size tube of skin “warming cream” in a carrying bag that is a travel bag for personal effects. The bag is wholly of clear, polyvinyl chloride (PVC) plastic sheeting, is approximately 10-inches high, 5-inches wide and 3-inches deep, has a zipper closure opening on top and also features a 1-inch wide vinyl plastic carrying handle. You claim that the submitted sample tube of cream is a “warming cream,” however the tube states that the product is a “skin conditioning cream bath.” We will presume that this product is, as you state, a skin moisturizing, “warming cream” product.

Item (2) contains a pair of 100% polyester fleece mitts with pockets on the palm sides, which have oval shaped “scent-pack” inserts filled with rice, eucalyptus, clove and cinnamon, that you state can be heated in the microwave to provide warmth and comfort for the hands. The pair of textile mitts with their “scent pack” inserts is also contained together with an 8.4 oz. size tube of skin “ warming cream” in a clear, polyvinyl chloride plastic sheeting carrying bag. This carrying bag is a travel bag for personal effects and is also approximately 10-inches high, 5-inches wide and 3-inches deep, with a zipper closure opening on top and with a 1-inch wide vinyl plastic carrying handle.

The applicable subheading for the polyester fleece textile indoor slippers will be 6405.20.9015, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the sole’s external surface is predominately other than rubber, plastics, leather or composition leather; in which the upper’s external surface is predominately textile materials; in which the fabric of the upper consists, by weight, predominately of fibers other than vegetable fibers or wool (linings, accessories or reinforcements not included); and which has a line of demarcation between the sole and the upper. The rate of duty will be 12.5% ad valorem.

The applicable subheading for the polyester fleece textile mitts will be 6116.93.8800, HTS, which provides for Gloves, mittens and mitts, knitted or crocheted: other: of synthetic fibers: other: other: without fourchettes. The rate of duty will be 18.8% ad valorem.

The applicable subheading for the skin “warming cream” will be 3304.99.5000, HTS, which provides for Beauty or make-up preparations for the care of the skin (other than medicaments), including sunscreen or sun tan preparations; manicure or pedicure preparations: other: other: other. The rate of duty is Free.

Perfumery, cosmetic and toiletry products are subject to the requirements of the Federal Food, Drug and Cosmetic Act, administered by the U.S. Food and Drug Administration. You may contact them at 5600 Fishers Lane, Rockville, Maryland 20857.

The applicable subheading for the plastic carrying bags will be 4202.92.4500, HTS, which provides for travel, sport or similar bags with outer surface of sheeting of plastic. The rate of duty will be 20% ad valorem.

We are returning the samples as you requested.

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 Richard Foley at 646-733-3042.

Sincerely,

Robert B. Swierupski
Director,

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