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NY J83819




May 1, 2003

CLA-2-95:RR:NC:2:224 J83819

CATEGORY: CLASSIFICATION

TARIFF NO.: 3307.30.5000; 3401.30.5000; 9503.49.0000

Ms. Lorianne Aldinger
Rite Aid Corporation
P.O. Box 3165
Harrisburg, PA 17105

RE: The tariff classification of a 5 piece bath gift assortment from China.

Dear Ms. Aldinger:

In your letter dated April 22, 2003, you requested a tariff classification ruling.

You are requesting the tariff classification on a product that is described as a “Five Piece Bath Gift Set”, item # 933873. The item includes the following: a plastic teddy bear toy/soap holder, a terry puppet/bath mitt, bubble bath with wand, a plastic mini teddy bear floater toy and hair/body wash. The submitted item is a bear theme but there is also a hippo style and a fish style. You have not requested the return of your sample.

The Explanatory Notes to the Harmonized Tariff System provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. Explanatory Note X to GRI 3 (b) provides that the term “goods put up in sets for retail sale” means goods that: (a) consist of at least 2 different articles which are, prima facie, classifiable in different headings; (b) consist of articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without re-packing.

The 5 piece gift package is not considered a set for tariff classification purposes since the components are not put up together to meet a particular need. Therefore, the contents must be classified separately.

The applicable subheading for the teddy bear toy/soap holder, the mini teddy bear and the bear terry puppet of item # 933873 will be 9503.49.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for toys representing animals or non-human creatures...and parts and accessories thereof: other. The rate of duty will be free.

The applicable subheading for the bubble bath with wand of item # 933873 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 % ad valorem.

The applicable subheading for the hair and body wash portion of item # 933873 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.

Perfumery, cosmetic and toiletry products are subject to the requirements of the Federal Food, Drug, and Cosmetic Act, which is administered by the U.S. Food and Drug Administration. Questions regarding FDA requirements may be addressed to the U.S. Food and Drug Administration, Office of Cosmetics and Colors, 5100 Paint Branch Parkway, College Park, MD 20740-3835, telephone number (202) 418-3412.

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 Tom McKenna at 646-733-3025.

Sincerely,

Robert B. Swierupski
Director,

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