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NY L80673




November 29, 2004

CLA-2-33:RR:NC:2:240 L80673

CATEGORY: CLASSIFICATION

TARIFF NO.: 3304.99.5000; 3307.30.1000; 3401.11.5000; 3401.30.5000; 6302.99.2000; 7323.99.5060; 7323.99.9060; 9603.29.4090; 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 NB3283 and NB3850 from China

Dear Ms Jones:

In your letter October 26, 2004 you requested a tariff classification ruling on two bath and body gift sets.

Photographs, ingredient lists and use statement were submitted with your inquiry for Bath and Body Gift Sets NB3283 and NB3850. The bath and body sets consist of identical products but vary in color. The sets consist of a metal rack and various bath articles and preparations. The rack is composed of iron, and measures approximately 14.37 inches high, 8.97 inches wide and 3.54 inches deep. The bath preparations consist of body balm, body butter, mineral soak (salts) in a milk churn tin (made of steel, tin plated), cream bath, massage bar, sisal back scrubber and a wooden nail brush. The cream bath is a skin cleanser applied directly to the body for cleansing the skin or can be used in the bath water. The cleanser does not contain any aromatic or modified aromatic surface-active agents. The massage bar is a non castile soap used for gentle cleansing of the skin.

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 applicable subheading for the body balm and body butter 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 mineral soak (salts) will be 3307.30.1000, 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.

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, telephone (202) 418 3412.

The applicable subheading for the massage bar will be 3401.11.5000, HTS, which provides for Soap and organic surface-active products and preparations, in the form of bars, cakes, molded pieces or shapes, for toilet use, other (than Castile soap). The rate of duty will be free

The applicable subheading for the cream bath skin cleanser will be 3401.30.5000, 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 sisal back scrubber will be 6302.99.2000, 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 8.4 percent ad valorem. The back 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 milk churn tin (made of steel, tin plated) will be 7323.99.5060, 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, of tinplate, other. The rate of duty will be free.

The applicable subheading for the rack 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 rate of duty will be 3.4 percent.

The applicable subheading for the wooden nail brush, if valued not over 40 cents each, will be 9603.29.4090, HTS, which provides for Toothbrushes, shaving brushes, hair brushes, nail brushes, eyelash brushes and other toilet brushes for use on the person: 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, 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.

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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