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NY J84190




June 17, 2003

CLA-2-33:RR:NC:2:240 J84190

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; 6909.90.0000; 6912.00.5000; 7323.99.5060; 7310.29.0050; 9603.29.4090; 9603.29.8090

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

RE: The tariff classification of Bath Garden® Lily Tuberose Bath and Body Gift Set from China

Dear Ms. Peirce:

In your letter dated April 25, 2003, you requested a tariff classification ruling. A sample of the Bath and Body Gift Set, Item # MB 1943, was submitted with your inquiry and will be retained by this office.

The gift set contains a collection of bath and body products. The articles are packed together and marketed as a set for retail sale in a basket. The basket, measuring 13¾” high, by 12½” wide by 8¾” deep, is made of steel and has a wood base and a handle. The basket contains body lotion, a bar of non-castile soap, body soufflé (skin cream), body wash, mineral bath salts, body balm, foaming bath/shower gel, a bag of foot soak bath salts, a wooden scoop, a sisal back scrubber, 25 scented incense sticks, a ceramic (stoneware) incense holder and a nail brush. The foot soak bath salts are packaged in a steel container. The container, measuring approximately 6½” in height by 5½” in diameter, resembles an old-fashioned milk jug. The incense sticks and holder, packaged in a ceramic (stoneware) jar with a lid, each measure approximately 3¼” in length. The foam bath/shower gel and body wash are applied directly to the body for cleansing the skin and do not contain any aromatic or modified aromatic surface-active agents.

Although marketed as a set, it does not meet the qualifications of “goods put up in sets for retail sale” and therefore, each item will be classified separately in 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, body soufflé (skin cream) and body balm 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 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 body wash and foam bath/shower gel 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 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 8.5 percent ad valorem. The scrubber falls within textile category designation 899. Based upon international textile trade agreements, products of China are not subject to quota and the requirement of a visa.

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 ceramic (stoneware) jar, containing the incense and holder, will be 6909.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Ceramic pots, jars and similar articles of a kind used for the conveyance or packing of goods: Other.. The rate of duty will be 4 percent ad valorem.

The applicable subheading for the ceramic (stoneware) incense holder will be 6912.00.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for Ceramic household articles and toilet articles, other than of porcelain or china: Other.. The rate of duty will be 6 percent ad valorem.

The applicable subheading for the steel container will be 7310.29.0050, Harmonized Tariff Schedule of the United States (HTS), which provides for Tasks, casks, drums, cans, boxes and similar containers for any materialof iron or steel of a capacity not exceeding 300 liters: Of a capacity of less than 50 liters: Other.. 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.

The applicable subheading for the nail brush, if valued not over 40 cents each, will be 9603.29.4090, Harmonized Tariff Schedule of the United States (HTS), which provides for Toothbrushes, shaving brushes, hair brushes, nail brushes Other: Valued over 40 cents each.. Other. The rate of duty will be 0.2 cents each plus 7 percent ad valorem.

The applicable subheading for the nail brush, if valued over 40 cents each, will be 9603.29.8090, Harmonized Tariff Schedule of the United States (HTS), which provides for Toothbrushes, shaving brushes, hair brushes, nail brushes Other: Valued over 40 cents each.. Other. The rate of duty will be 0.3 cents each plus 3.6 percent ad valorem.

Perfumery, cosmetic and toiletry products are subject to the requirements of the Food and Drug Cosmetic Act 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 Stephanie Joseph at 646-733-3268.

Sincerely,

Robert B. Swierupski
Director,

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