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NY L82102




February 9, 2005

CLA-2-33:RR:NC:2:240 L82102

CATEGORY: CLASSIFICATION

TARIFF NO.: 3304.30.0000; 3304.99.5000; 3401.11.5000; 3401.30.5000; 3924.90.5500; 4417.00.8090; 6913.90.5000

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

RE: The tariff classification of Bath and Body Gift Sets, Item # NB4870 and NB4871, from China

Dear Ms. Jones:

In your letter dated January 7, 2005 you requested a tariff classification ruling. A picture of the gift sets, an ingredient listing and use statement were submitted with your ruling request. A sample of the ornamental ceramic (stoneware) article without its contents was submitted at a later date and will not be returned.

The gift sets contain a collection of bath and body products. The items are packed together and marketed as a set for retail sale in an oval-shaped ceramic (stoneware) article. The article, measuring approximately 7” in height, 10½” in diameter at its lip and narrowing to 7½” in diameter at its base, resembles an ornamental planter. Its exterior features a 2” wide leafy pattern around the top portion outlined in gold and has a gold trim encompassing the rim. The bath and body items in each set are identical with the exception of color and fragrance. The sets contain foot soak (salts), a wood scoop, a body bar (non-Castile soap), body wash, body scrub (skin exfoliator), body lotion, body balm (skin cream) and a pumpkin shape facial sponge composed of cellulose plastic.

The body scrub, body lotion and body balm are skin care products. The foot soak, composed of sodium chloride and a fragrance, is a pedicure preparation. The body wash is a skin cleanser and does 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 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 # NB4870 and NB4871 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 body scrub, body lotion and body balm 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 body bar 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 the body wash 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 sponge will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for 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 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 ornamental ceramic (stoneware) article will be 6913.90.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for Statuettes and other ornamental ceramic articles: Other: Other: Other.. The rate of duty will be 6 percent 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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