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NY K88318




August 24, 2004
CLA-2-33:RR:NC:2:240 K88318

CATEGORY: CLASSIFICATION

TARIFF NO.: 3304.30.0000; 3304.99.5000; 3307.30.1000; 3401.11.5000; 3401.30.5000; 4417.00.8090; 7310.29.0050; 7323.99.9060

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 July 30, 2004 you requested a tariff classification ruling on Bath and Body Gift Sets, Item NB 4689 and NB 4690. A picture of the bath and body sets, an ingredient listing and use statement were submitted with your ruling request.

Based on your letter, the gift sets contain a collection of bath and body products. The articles are packed together and marketed as a set for retail sale in baskets. The baskets, measuring 9.57” high, by 9.92” wide by 5.59" long, are made of iron wire with handles. The items in each set are identical with the exception of color. Each basket contains hand lotion, body scrub (skin exfoliator), foam bath, cream bath, shower gel, massage body bar (non-castile soap), a bag containing mineral bath salts with a wood scoop attached and a milk churn tin made of steel containing foot soak salts. The milk churn tin, measuring approximately 6½" in height by 5½" in diameter, resembles an old-fashioned milk jug. The foam bath, shower gel and cream bath are skin cleansers applied directly to the body for cleansing the skin and do not contain any aromatic or modified aromatic surface-active agents.

The Explanatory Notes of the Harmonized Tariff System provide guidance in the interpretation of the Harmonized Commodity and 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) consists of at least 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. For tariff classification purposes, the Bath & Body Gift Sets are not sets since the components are not put up together to meet a particular need or carry out a specific activity. Each item will be separately classified in its appropriate heading. The glass and plastic bottles are considered packing and will be classified with its contents.

The applicable subheading for mineral 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 hand lotion and body scrub 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 foam bath, shower gel and cream bath 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.

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.

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 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 iron wire 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.

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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