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NY K83496




March 16, 2004
CLA-2-33:RR:NC:2:240 K83496

CATEGORY: CLASSIFICATION

TARIFF NO.: 3304.30.0000; 3304.99.5000; 3307.30.1000; 3307.41.0000; 3401.11.5000; 3401.30.5000; 3406.00.0000; 4417.00.8090; 6302.99.2000; 6909.90.0000; 6912.00.5000; 7310.29.0050; 7323.99.9060; 9603.29.8090

Ms. Carol Jones
Polardreams International Ltd.
1100 North 4th Street
Fairfield, IA 52556

RE: The tariff classification of Bath and Body Gift Sets from China

Dear Ms. Jones:

In your letter dated February 19, 2004 you requested a tariff classification ruling. Samples of the Bath and Body Gift Sets, Item # NB 2557 and NB 2558, were not submitted with your inquiry.

Based on your letter, the gift sets contain a collection of bath, body and perfumery products. The articles are packed together and marketed as a set for retail sale in baskets. The baskets, measuring 13¾" high, by 12½" wide by 8¾" deep, are made of steel and have a wood base and a handle. The items in each set are identical with the exception of color and fragrance. Each basket contains body lotion, body wash, foaming bath and shower gel, massage body bar (non-castile soap), body soufflé (skin cream), body balm (skin cream), mineral bath salts in a milk churn tin made of steel, foot soak salts, a wood scoop, a sisal back scrubber, 25 scented incense sticks with holder packaged together in a jar, a nail brush valued over 40 cents each and a candle. The candle is composed of blended wax with less than 50% petroleum. The milk churn tin, measuring approximately 6½" in height by 5½" in diameter, resembles an old-fashioned milk jug. The incense holder and jar are composed of ceramic (stoneware). The foaming bath/shower gel and body wash are skin cleansers applied directly to the body for cleansing the skin and do not contain any aromatic or modified aromatic surface-active agents.

Although packaged together, the items are not designed to meet a particular need nor do they carry out a specific activity. For tariff classification purposes, they are not sets and each item will be classified separately under its appropriate heading.

The applicable subheading for foot soak 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 mineral 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 scented incense sticks will be 3307.41.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Preparations for perfuming or deodorizing rooms, including odoriferous preparations used during religious rites: “Agarbatti” and other odoriferous preparations which operate by burning.. The rate of duty will be 2.4 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 the candle 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 anti-dumping duties. A list of AD/CVD proceedings at the Department of Commerce (DOC) and their product coverage can be obtained from the DOC website at: http://ia.ita.doc.gov, or you may write to them at the U.S. Department of Commerce, International Trade Administration, Office of Antidumping Compliance, 14th Street and Constitution Avenue, N.W. Washington, DC 20230. Written decisions regarding the scope of AD/CVD orders are issued by the Import Administration in the Department of Commerce and are separate from tariff classification and origin rulings issued by The Bureau of Customs and Border Protection.

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 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 8.5 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 milk churn tin made of steel 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, 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, 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 Stephanie Joseph at 646-733-3268.

Sincerely,

Robert B. Swierupski
Director,

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