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NY J85562




October 1, 2003

CLA-2-34:RR:NC:SP:236 J85562

CATEGORY: CLASSIFICATION

TARIFF NO.: 3304.99.5000; 3307.30.1000; 3401.11.5000; 3401.30.5000; 3406.00.0000; 4417.00.8090; 6302.99.2000; 7323.99.9060; 9019.10.2050

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

RE: The tariff classification of MB 1882 Bath and Body Gift Set from China

Dear Ms. Peirce:

In your letter dated August 18, 2003, you requested a tariff classification ruling.

The sample submitted, MB1882 Bath and Body Gift Set, consists of a metal basket made of iron measuring approximately 18 1/4 inches in height and 14 3/4 inches in width. The basket contains body balm, shower gel, body massage bar, bath crystals, body wash, liquid soap, hand cream, mineral bath, body lotion, candle, sisal back scrubber and wooden massager tool.

The Explanatory Notes of 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 two 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 repacking.

The MB 1882 Bath and Body Set is not considered to be a set for tariff classification purpose since the components are not put up together to meet a particular need or carry out a specific activity. Therefore, the contents must be classified separately.

The applicable subheading for the body balm, hand cream 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 general rate of duty will be free.

The applicable subheading for the bath crystals and mineral bath in a stoneware bottle will be 3307.30.1000, HTS, which provides for Perfumed bath salts and other bath preparations: Bath salts, whether or not perfumed. The general rate of duty will be 5.8 percent ad valorem.

The applicable subheading for the exfoliating 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 general rate of duty will be Free.

The applicable subheading for the shower gel, body wash and liquid soap will be 3401.30.5000, 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; 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 general rate of duty will be Free.

The applicable subheading for the poured candle in a ceramic jar with wooden lid will be 3406.00.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for candles, tapers and the like. The rate of duty is Free.

Candles from China may be subject to antidumping duties administered by the U.S. Department of Commerce, Import Administration. You may contact them at 14th Street and Constitution Avenue, N.W., Washington, DE 20230, telephone number (202) 482-4106.

The applicable subheading for the wooden scoop will be 4417.00.8090, HTS, which provides for Other tools of wood. The general 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 general 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 subject to quota and the requirement of a visa.

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. Part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes. To obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report on Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office.

The applicable subheading for the metal basket will be 7323.99.9060, 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 general duty rate will be 3.4 percent ad valorem.

The applicable subheading for the wooden body massager will be 9019.10.2050, Harmonized Tariff Schedule of the United States (HTS), which provides for Mechano-therapy appliances and massage apparatus; parts and accessories thereof: Massage apparatus: Other. The rate of duty will be Free.

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 Harvey Kuperstein at 646-733-3034.

Sincerely,

Robert B. Swierupski
Director,

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