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NY K82281




February 2, 2004
CLA-2-33:RR:NC:2:240 K82281

CATEGORY: CLASSIFICATION

TARIFF NO.: 2106.90.9998; 3304.99.5000; 3307.90.0000; 3401.30.5000;

Ms. Kris Spurbeck
Target Customs Brokers, Inc
1000 Nicollet Mall
Minneapolis, Minnesota 55403

RE: The tariff classification of Detox 28 Day Introductory Kit Total Optimisation from Great Britain

Dear Ms. Spurbeck

In your letter you requested a tariff classification ruling for Detox 28 Day Introductory Kit Total Optimisation on behalf of your client Target Stores.

The Detox 28 Day Introductory Kit Total Optimisation contains a selection of products stated to detoxify and stimulate the body’s natural processes. The products target the digestion, circulatory system and the skin. The cardboard retail package contains a bottle of Body Conditioner, a bottle of Body Wash, Body Brush, 28 Day Plan Dietary Supplement, Body Freshener, Respiratory Cleanser, and Digestive Cleanser. The Body Conditioner is a body lotion used to moisturize and smooth the skin. The Body Wash cleanses, exfoliates and draws out impurities from the skin. The Body Freshener consists of 7 tablets containing agaricus bisporus extract (a dried mushroom extract), microcystalline cellulose, stearic acid and silicon dioxide. The product, to be taken daily, is claimed to neutralize odors in the intestine thereby producing fresher breath and reduced odors. The 28 Day Plan Total Optimisation pack consists of two bottles of dietary supplements, Digestive Support and Body Supplement. One capsule of each component is to be taken daily. The Digestive Support contains inulin, xylitol, flavoring and magnesium stearate. The Body Supplement consists of vitamins, herbs and mineral capsules The Respiratory Cleanser contains a mixture of essential oils. A few drops are added to a bowl of hot water and the user places his head over the bowl to breathe in the aroma. The Digestive Cleanser consists of lactic acid bacteria capsules to be taken on a daily basis. The product utilized essential bacteria to help digestion and maintain immune system.

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. Although the Detox 28 Day Introductory Kit Total Optimisation is 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 the 28 Day Plan Total Optimisation, Digestive Cleanser and Body Freshener will be 2106.90.9998, Harmonized Tariff Schedule of the United States (HTS), which provides for Food preparations not elsewhere specified or included: Other: Other: Other. The rate of duty will be 6.4 percent ad valorem.

The applicable subheading for the Body Conditioner 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 the Respiratory Cleanser will be 3307.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Other perfumery, cosmetic or toilet preparations, not elsewhere specified or included. The rate of duty will be 5.4 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.

The applicable subheading for the Body Wash 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.

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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