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NY I89184




December 16, 2002

CLA-2-34:RR:NC:SP:236 I89184

CATEGORY: CLASSIFICATION

TARIFF NO.: 3304.30.0000; 3304.99.5000; 3307.30.1000; 3401.11.5000; 3401.30.5000; 3401.30.1000; 4420.90.8000; 6911.90.0010

Mr. Gillian Peirce
Polardeams International LTD
110 N. 4th Street
Fairfield, IA 52556

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

Dear Mr. Peirce:

In your letter dated December 3, 2002, you requested a tariff classification ruling.

The sample submitted, Bath and Body Gift Set, consists of a wooden cabinet and various bath articles and preparations. The cabinet has 2 framed glass doors, framed glass sides and three wooden shelves. It measures approximately 19.45” x 15.12” x 6.02”. The bath articles in the cabinet consist of a ceramic vanity canister, ceramic soap dish, bath salts, cream bath, foot soak, body lotion and body bar. The wooden cabinet and ceramic containers are suitable for long-term use unrelated to its contents. Your sample is being retained for training purposes.

For these items to be considered "goods put up in sets for retail sale," they must meet the following conditions: consist of at least two different articles which are, prima facie, classifiable in different headings; consist of products or articles put up together to meet a particular need or carry out a specific activity; and are put up in a manner suitable for sale directly to users without repackaging. In regard to the above criteria, this office has determined that although the subject merchandise is packaged together for retail sale, it is not put up together to meet a particular need or carry out a specific activity. The cabinet is not the usual packing for the bath and body care products. The products do not constitute a set for tariff purposes. Each item will be separately classified.

The applicable subheading for the Foot Soak will be 3304.30.0000, Harmonized Tariff Schedule of the United States (HTS), which provides Beauty or make-up preparations for the care of the 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 Lotion will be 3304.99.5000, HTS, which provides Beauty or make-up preparations: Other. The rate of duty will be Free.

The applicable subheading for the Bath Salts will be 3307.30.1000, HTS, which provides for Bath salts, whether or not perfumed. The rate of duty will be 5.8 percent ad valorem.

The applicable subheading for the Body Bar will be 3401.11.5000, HTS, which provides 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: Soap and organic surface-active products and preparations, in form of bars, cakes, molded pieces or shapes, and 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 Cream Bath will be 3401.30.5000, HTS, which provides 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; 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; paper; wadding, felt and nonwovens, impregnated, coated or covered with soap or detergent: 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 Cabinet will be 4420.90.8000, HTS, which provides for wooden articles of furniture not falling within chapter 94. The rate of duty will be 3.2 percent ad valorem.

The applicable subheading for the Porcelain Ceramic Soap Dish and the Porcelain Ceramic Vanity Canister will be 6911.90.0010, which provides for other household articles and toilet articles, of porcelain or china: other, toilet articles. The rate of duty will be 5.4 percent ad valorem.

Perfumery, cosmetic and toiletry products are subjected 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, telephone number (301) 443-6553.

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 Deborah Walsh at 646-733-3034.

Sincerely,

Robert B. Swierupski
Director,

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