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NY L80674




November 29, 2004

CLA-2-33:RR:NC:2:240 L80674

CATEGORY: CLASSIFICATION

TARIFF NO.: 3304.30.0000; 3304.99.5000; 3401.11.5000; 3401.30.5000; 4417.00.8090; 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 NB2725 and NB2815 Gift Sets from China

Dear Ms. Jones:

In your letter dated October 26, 2004 you requested a tariff classification ruling on NB2725 and NB2815 Gift Sets. A picture of the gift sets, an ingredient listing and use statement were submitted with your ruling request.

You state that the gift set contains a collection of spa components, various bath articles and preparations. Each set is identical to the other except for fragrance and color. The set, packed in a metal basket, consists of body wash (skin cleanser), cream bath (skin cleanser), shower gel (skin cleanser), body balm (skin cream), body soufflé (skin cream), foot soak (salts), body lotion, body polish (skin exfoliator), skin slougher (skin cleanser and exfoliator ), skin massage bar (non Castile soap), shower mousse (skin cleanser), wooden scoop for foot soak, and nail brush. The metal basket is composed of painted steel, and measures approximately 14.37 inches high, 15.74 inches wide and 9.37 inches deep. The body wash, cream bath, shower gel, skin slougher, and shower mousse are skin cleansers applied directly to the body for cleansing the skin and do not contain 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 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 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 the body balm, body soufflé, body lotion, and body polish will be 3304.99.5000, 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.

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 skin massage bar will be 3401.11.5000, HTS, which provides for 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 body wash, cream bath, shower gel, skin slougher, and shower mousse 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 wooden scoop will be 4417.00.8090, HTS, which provides for Tools of wood, other. The rate of duty will be 5.1 percent ad valorem.

The applicable subheading for the basket 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 will be, 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. 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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