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NY J83855




May 23, 2003

CLA-2-33:RR:NC:2:240 J83855

CATEGORY: CLASSIFICATION

TARIFF NO.: 3304.30.0000; 3304.99.5000; 3307.30.1000; 3401.11.5000; 3401.30.5000; 4417.00.8090; 6302.99.2000; 7323.99.9060

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

RE: The tariff classification of Bath and Body Gift Set item MB 1641 from China

Dear Ms. Peirce:

In your letter dated April 28, 2003 you requested a tariff classification ruling on a Bath and Body Gift Set item MB 1641.

Your submitted a picture of the bath and body set, a list of the ingredients, and the use of the products. The Bath and Body Gift Set item MB 1641 contains a collection of bath and body products. The articles are packed together and marketed as a set for retail sale in an iron wire basket with a handle. The basket, measuring 13.9 inches high, 18.19 inches wide and 8.74 inches deep, contains milk bath, body balm, body mist, bath salts, foot bath salts packaged in a stoneware ceramic jar with a wood scoop attached, milk bath, liquid soap, body soak, bath and shower gel, a massage body bar (soap) and a sisal back scrubber. The massage body bar is used to cleanse and massage the skin. The milk bath is used to cleanse the skin by applying a small amount to a wet wash cloth or by adding to the bath water. The bath and shower gel, liquid soap, and cleansing bath soak are applied directly to the body for cleansing the skin. The cleansers contain non-aromatic surfactants.

You are requesting that the gift set be classified as a set. Although marketed as a set, the Bath and Body Gift Set item MB 1644 does not meet the qualifications of "goods put up in sets for retail sale". In order for these items to be considered "goods put up in sets for retail sale," they must meet the following conditions: (a) consist of at least two different articles which are, prima facie, classifiable in different headings; (b) 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 iron basket 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 salts will be 3304.30.0000, 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. The rate of duty will be free

The applicable subheading for the body balm and body mist 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. The rate of duty will be free.

The applicable subheading for the body bath salts will be 3307.30.10000, Harmonized Tariff Schedule of the United States (HTS), which provides for Perfumed bath salts and other bath preparations. The rate of duty will be 5.8% ad valorem.

The applicable subheading for the massage body bar will be 3401.11.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for Soap..for toilet use. The rate of duty will be free.

The applicable subheading for the liquid soap, milk bath, bath and shower gel, and body soak 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 wood 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 sisal back scrubber will be 6302.99.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for Bed linen, table linen, toilet linen and kitchen linen: Other: Of other textile materials: Other. The rate of duty will be 8.6 percent ad valorem. The scrubber falls within textile category designation 899. This product is not currently subject to quota or visa from China.

The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment.

The applicable subheading for the iron 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 Federal Food, Drug and Cosmetic Act, which is administered by the U.S. Food and Drug Administration. You may contact them at U.S. Food and Drug Administration, Office of Cosmetics and Colors 5100 Paint Branch Parkway, College Park, MD 20740-3835 (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 Stephanie Joseph at 646-733-3268.

Sincerely,

Robert B. Swierupski
Director,

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