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NY I86464





October 3, 2002

CLA-2-33:RR:NC:2:240 I86464

CATEGORY: CLASSIFICATION

TARIFF NO.: 3304.30.0000; 3304.99.5000; 3307.30.1000; 3307.30.5000; 3401.11.5000; 3401.30.5000; 4417.00.8090; 7323.99.5060; 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 16, 2002, you requested a tariff classification ruling.

The Bath and Body Gift Set, Item # LB 143, contains a collection of bath and body products. The articles are packed together and marketed as a set for retail sale in a black powder coated steel basket with a handle. The basket, measuring 15 1/4” high, 13 ½ “ wide by 7 1/4” deep, contains foam bath, body lotion, body wash, body butter, a bag of foot soak bath salts with a wooden scoop attached, a bag of bath salts packaged in a tinplated container resembling a milk can, a bar of soap and a shell shaped synthetic pumice. The body wash is applied directly to the body for cleansing the skin and contains a non-aromatic surfactant. The foam bath is poured directly into bath water. 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 the bag of 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 the body butter and 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 the bag of 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 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 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 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 the tinplated container will be 7323.99.5060, 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: Of tinplate: Other.. The rate of duty will be free. The applicable subheading for the steel 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.

A classification ruling regarding the synthetic pumice can not be issued at this time. Your letter describes the shell pumice as a combination of sand and plaster, however, the ingredient list indicates that the product contains sand (silicon dioxide) and various other chemicals/minerals. Please clarify. Do these other chemicals function as a binding material for the sand? Please explain. For each component, please indicate whether the material is derived naturally (i.e. from the earth) or produced synthetically. Do any chemical changes (i.e. changes in molecular structure) occur when these components are combined? Please indicate the role performed by each component in the product, the percentage by weight for each component and the intended use. Please provide sample.

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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