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NY I83983




August 6, 2002

CLA-2-33:RR:NC:2:240 I83983

CATEGORY: CLASSIFICATION

TARIFF NO.: 3307.30.5000; 3401.11.5000; 3924.90.5500; 9503.49.0000; 9503.90.0080

Ms. Graciela DeAlcon
Wal*Mart Stores, Inc.
702 Southwest 8th Street
Bentonville, AR 72716-8023

RE: The tariff classification of Bob the Builder Bath Bucket Gift Set and Clifford the Big Red Dog Bath Bucket Gift Set from China

Dear Ms. DeAlcon:

In your letter dated July 2, 2002, you requested a tariff classification ruling. A sample of Bob the Builder Bath Bucket Gift Set, Item No. BL 258 and Clifford the Big Red Dog Bath Bucket Gift Set, Item No. CF 154, was submitted with your inquiry and are being returned as requested.

The gift sets each contain a collection of bath products. Bob the Builder Bath Bucket Gift Set contains an 8.5 oz. bottle of bubble bath, a hammer shaped sponge, 2 soap crayons and a netting sponge. The bubble bath and netting sponge both have toy toppers. The bubble bath topper, composed of plastic, depicts a toy bulldozer truck. The netting sponge topper portrays the head of Bob the Builder. It is composed of plastic and is permanently attached to the sponge. Clifford the Big Red Dog Bath Bucket Gift Set contains an 8.5 oz. bottle of bubble bath, a dog bone shaped sponge, 2 soap crayons and a netting sponge. The bubble bath and netting sponge both have toy toppers. The bubble bath topper, composed of plastic, portrays the head of Clifford the Big Red Dog. The netting sponge topper is a detachable plastic toy figurine portraying Clifford the Big Red Dog. The articles are packed together and marketed as sets for retail sale in plastic buckets. The buckets, measuring approximately 5½ inches high by 6½ inches in diameter, have plastic handles for carrying.

Although marketed as sets, the buckets are not a kind normally used for packing such items. For Customs tariff purposes, they are not considered sets and each item will be classified separately.

The applicable subheading for bubble bath will be 3307.30.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for Pre-shave, shaving or after-shave preparations, personal deodorants, bath preparations, depilatories and other perfumery, cosmetic or toilet preparations, not elsewhere specified or included: Perfumed bath salts and other bath preparations: Other. The rate of duty will be 4.9 percent ad valorem.

The applicable subheading for soap crayons will be 3401.11.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for Soap; organic surface-active products and preparations for use as soap, in the form of bars, cakes, molded pieces or shapes, whether or not containing soap; paper, wadding, felt and nonwovens, impregnated, coated or covered with soap or detergent: For toilet use (including medicated products): Other.. The rate of duty will be free.

The applicable subheading for the netting sponges, the buckets and the hammer and dog bone shaped sponges will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for Tableware, kitchenware, other household articles and toilet articles, of plastics: Other: Other.. The rate of duty will be 3.4 percent ad valorem.

The applicable subheading for the netting sponge topper portraying Clifford the Big Red Dog toy figurine will be 9503.49.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Toys representing animals or non-human creatures (for example, robots and monsters) and parts and accessories thereof: Other.. The rate of duty will be free.

The applicable subheading for the bubble bath toppers depicting a toy bulldozer truck and the head portraying Clifford the Big Red Dog will be 9503.90.0080, Harmonized Tariff Schedule of the United States (HTS), which provides for Other toys; reduced-sized (“scale”) models and similar recreational models, working or not; puzzles of all kinds; parts and accessories thereof: Other: Other. The rate of duty is free.

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

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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