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NY I85932




October 3, 2002

CLA-2-33:RR:NC:2:240 I85932

CATEGORY: CLASSIFICATION

TARIFF NO.: 3304.30.0000; 3304.99.5000; 3307.30.1000; 3401.11.5000; 3401.30.5000; 3924.90.5500; 4417.00.8090; 4602.10.8000; 7323.99.9060

Ms. Gillian Peirce
Polardreams International Ltd.
1100 North 4th Street
Fairfield, IA 52556

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

Dear Ms. Peirce:

In your letter dated September 9, 2002, you requested a tariff classification ruling.

The Bath and Body Gift Set, Item # LB 126, contains a collection of bath and body products. The articles are packed together and marketed as a set for retail sale in a chrome-plated steel wire basket with a handle. The basket, measuring 10 ½” high, 15” wide by 9” deep, contains body lotion, body wash, a bag of foot soak bath salts with a wooden scoop attached, a bag of bath salts, a bar of soap, a loffah and a netting sponge. The body wash is applied directly to the body for cleansing the skin and contains a non-aromatic surfactant. A sample of the Bath and Body Gift Set was not submitted with your inquiry.

Although marketed as a set, the items are not designed to meet a particular need nor do they carry out a specific activity. More specifically, the basket is more than just a packing container and can be used as a receptacle for other articles. For tariff classification purposes, each item will be classified separately under its appropriate heading.

The applicable subheading for 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 skin (other than medicaments), including sunscreen or sun tan preparations; Manicure or pedicure preparations.. The rate of duty will be free.

The applicable subheading for 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: 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 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 soap will be 3401.11.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for Soaps. For toilet use (including medicated products): Other. The rate of duty will be free.

The applicable subheading for body wash will be 3401.30.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for Organic surface-active products and preparations for washing the skin, in the form of liquid or cream and put up for retail sale, whether or not containing soap: Other. The rate of duty will be free.

The applicable subheading for the netting sponge 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 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: Other.. Other.. The rate of duty will be 5.1 percent ad valorem.

The applicable subheading for 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 chrome-plated steel wire basket will be 7323.99.9060, Harmonized Tariff Schedule of the United States (HTS), which provides for Table, kitchen or other household articles and parts thereof, of iron or steel; Other: Other: Not coated or plated with precious metal: Other: Other: Other.. The rate of duty will be 3.4 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.

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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