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NY K88644

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September 1, 2004
CLA-2-34:RR:NC:SP:236 K88644

CATEGORY: CLASSIFICATION

TARIFF NO.: 3304.99.5000; 3307.30.1000; 3401.11.5000; 3924.90.5500; 6302.60.0030; 6307.90.9889; 9019.10.2050; 9603.29.4090; 9603.29.8090

Mr. Craig VerPault
Barthco International’s
One CVS Drive
Woonsocket, RI 02895

RE: The tariff classification of Fragrance Bath Set, Item Number 277080 from China

Dear Mr. VerPault:

In your letter dated August 6, 2004, you requested, on behalf of your client CVS/Pharmacy, a tariff classification ruling.

A sample of the Fragrance Bath Set was submitted with your inquiry and is being returned as requested. The bath set contains shower gel, foam bath, bath salts, bar soap, body scrub, soap roses, wash cloth, mesh sponge, body brush and massager. The bath set items are fitted into a plastic container, which is placed inside of a reusable fabric wire mesh tray with a cover. For Customs purposes, the Fragrance Bath Set is not a set and each item will be separately classified.

The applicable subheading for the body scrub will be 3304.99.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for Beauty and make-up preparations and preparations for the care of the skin (other than medicaments), including sunscreen or sun tan preparations; manicure ore pedicure preparations: Other: Other: Other. The rate of duty will be Free.

The applicable subheading for the 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 the bar soap and soap roses will be 34011.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for Soap and organic surface-active products and preparations, in the 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 shower gel will be 3402.20.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for Organic surface-active agents (other than soap); surface-active preparations, washing preparations (including auxiliary washing preparations) and cleaning preparations, whether or not containing soap, other than those of heading 3401: Preparations put up for retail sale: Other. The rate of duty will be Free.

The applicable subheading for the mesh sponge will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for Tableware, kitchenware, other household articles and toilet articles, of plastics: Other: Other. The rate of duty will be 3.4 percent ad valorem.

The applicable subheading for the washcloth will be 6302.60.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for bed linen, table linen, toilet linen and kitchen linen: toilet linen and kitchen linen, of terry toweling or similar terry fabrics, of cottonother. The duty rate will be 9.2 percent ad valorem.

The washcloth falls within textile category designation 369. Based upon international textile trade agreements products of China in category designation 369 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 fabric wire mesh tray with a cover will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTS), which provides for provides for other made up textile articles, other. The duty rate will be 7 percent ad valorem.

The applicable subheading for the massager will be 9019.10.2050, Harmonized Tariff Schedule of the United States (HTS), which provides for non-electrical massage apparatus. The rate of duty will be Free.

The applicable subheading for the body 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, eyelash brushes and other toilet brushes for use on the person, including such brushes constituting parts of appliances: Other: Valued not over 40 cents each, Other.” The rate of duty will be 0.2 cents each plus 7% ad valorem.

The applicable subheading for the body brush, if valued over 40 cents each, will be 9603.29.8090, HTS, which provides for “Toothbrushes, shaving brushes, hair brushes, nail brushes, eyelash brushes and other toilet brushes for use on the person, including such brushes constituting parts of appliances: Other: Valued over 40 cents each, Other.” The rate of duty will be 0.3 cents each plus 3.6% 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 5600 Fishers Lane, Rockville, Maryland 20857, telephone number (301) 443-6553.

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 Debra Wholey at 646-733-3034.

Sincerely,

Robert B. Swierupski
Director,

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See also:

• Tariff No.: 3304.99.50 - Beauty or make-up preparations & preparations for the care of the skin, excl. medicaments but incl. sunscreen or sun tan preparations, nesoi
• Tariff No.: 3307.30.10 - Bath salts, whether or not perfumed
• Tariff No.: 3401.11.50 - Soap, nesoi; organic surface-active products used as soap, in bars, cakes, pieces, soap-impregnated paper, wadding, felt, for toilet use
• Tariff No.: 3402.20.50 - Surface-active, washing, and cleaning preparations nesoi, put up for retail sale
• Tariff No.: 3924.90.55 - Household articles and toilet articles, nesoi, of plastics
• Tariff No.: 6302.60.00 - Toilet linen and kitchen linen, of terry toweling or similar terry fabrics, of cotton
• Tariff No.: 6307.90.98 - National flags and other made-up articles of textile materials, nesoi
• Tariff No.: 9019.10.20 - Mechano-therapy appliances and massage apparatus, and parts and accessories thereof
• Tariff No.: 9603.29.40 - Shaving brushes, hair brushes, nail brushes, eyelash and other toilet brushes (o/than tooth brushes), valued n/o 40 cents each
• Tariff No.: 9603.29.80 - Shaving brushes, hair brushes, nail brushes, eyelash and other toilet brushes (o/than tooth brushes), valued o/40 cents each