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NY L81784





January 26, 2005

CLA-2-33:RR:NC:2:240 L81784

CATEGORY: CLASSIFICATION

TARIFF NO.: 3304.30.0000; 3304.91.0050; 3304.99.5000; 3307.30.1000; 3307.30.5000; 3307.90.0000; 3401.11.5000; 3401.30.5000; 7323.99.9060; 9404.90.1000

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

RE: The tariff classification of Bath and Body Gift Sets, Item # PB4916 and PB4917, from China

Dear Ms. Jones:

In your letter dated December 27, 2004 you requested a tariff classification ruling. A picture of the gift sets, an ingredient listing and use statement were submitted with your ruling request.

The gift sets contain a collection of toiletry and personal items. The items are packed together and marketed as a set for retail sale in metal containers. The containers, measuring 8.07” high, by 15.94” wide by 10.23" deep, are made of painted steel with handles on each side. The items in each set are identical with the exception of color and fragrance. The sets contain shimmering body talc, foot soak (salts), 2 body bars (non-Castile soap), shower gel, cream bath, body lotion, mineral soak (salts), bath fizzies, body butter (skin cream), bath oil powder, bath pillow and a flower shaped sachet filled with scented plastic pellets.

The body butter and body lotion are skin care products. The foot soak, composed of sodium chloride and a fragrance, is a pedicure preparation. The cream bath can be used in the bath or applied directly to the body as a washing preparation. The cream bath and shower gel are skin cleansers and do not contain any aromatic or modified aromatic surface-active agents. The bath fizzies, composed of citric acid, sodium bicarbonate, sodium sulfate, a fragrance, FD&C red #40 and D&C red #33, are bath salts. When dropped into the bath water, it produces bubbles and softens the water. The mineral soak, composed of sodium chloride and a fragrance, are also bath salts. The bath pillow, measuring approximately 10 inches square, consists of a cover and pillow form. The outer shell of the form is made from polyvinyl chloride sheeting. The filling is composed of polyester fiberfill. The pillow cover is made from 100% cotton knit terry fabric. The edges of the cover are finished with corded piping. There is a zippered opening along one side and two self-fabric hang loops attached to the opposite side. Also included are two hooks and suction cups that fasten to the bathtub supporting the head and the neck.

The Explanatory Notes of the Harmonized Tariff System provide guidance in the interpretation of the Harmonized Commodity 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) consist of at least two 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 and Body Gift Sets, Item # PB4916 and PB4917 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 the foot soak 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 the 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 shimmer body talc will be 3304.91.0050, 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: Other: Powders, whether or not compressed.. Other.. The rate of duty will be free.

The applicable subheading for the body lotion 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.. The rate of duty will be free.

The applicable subheading for the mineral soak salts and bath fizzies 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 bath oil powder will be 3307.30.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for Perfumed bath salts and other bath preparations. The rate of duty will be 4.9 percent ad valorem.

The applicable subheading for the scented sachet will be 3307.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Other perfumery, cosmetic or toilet preparations not elsewhere specified or included.. The rate of duty will be 5.4 percent ad valorem.

The applicable subheading for the body bars 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 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 and Drug Cosmetic Act 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 painted 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 bath pillow will be 9404.90.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for Mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, poufs and pillows) fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or not covered: Other: Pillows, cushions and similar furnishings: Of cotton.. The duty rate will be 5.3 percent ad valorem.

The bath pillow falls within textile category designation 369. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov.

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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