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NY L83623




April 8, 2005

CLA-2-42:RR:NC:TA:341 L83623

CATEGORY: CLASSIFICATION

TARIFF NO.: 4202.92.4500; 4901.99.0092; 8524.32.0000; 3304.99.5000; 3307.30.5000; 3924.90.5500

Mr. Tom Staub
Harmonized Customs Brokers, Inc.
221 Sheridan Blvd.
Inwood, NY 11096

RE: The tariff classification of a PVC toiletry bag with beauty spa toiletries from China, England and/or Taiwan.

Dear Mr. Staub:

In your letter dated February 14, 2005, on behalf of Maniquick, Inc., you requested a tariff classification ruling.

The sample submitted is identified as style 602217, “Bathrobics Beauty Spa”. The item consists of a large toiletry bag wholly of polyvinyl chloride (PVC) sheeting of plastic. The PVC sheeting is of 11MIL gauge. Style 602217 will be presented on import packed containing a “waterproof book”, printed with information and instructions, an instructional (digital audio) compact disc, a small toiletry bag containing 4 small beauty spa toiletries and a kidney shaped body sponge made of foamed plastic. For classification purposes the items are not considered to be a set. Each item will be separately classified.

The applicable subheading for the large toiletry bag of PVC will be 4202.92.4500, Harmonized Tariff Schedule of the United States (HTS), which provides for travel, sports and similar bags, with outer surface of sheeting of plastic, other. The rate of duty will be 20 percent ad valorem.

The applicable subheading for the “waterproof book” will be 4901.99.0092, HTS, which provides for (Other printed books containing 5 or more pages each, but not more than 48 pages each). The rate of duty will be Free.

The applicable subheading for the instructional CD will be 8524.32.0000, HTS, which provides for records, tapes and other recorded media for sound or other similarly recorded phenomena,.: discs for laser reading systems: for reproducing sound only. The rate of duty will be Free.

The applicable subheading for the exfoliating body polish, purifying body mask and clay facemask will be 3304.99.5000, HTS, which provides for Beauty or make-up preparations and preparations for 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 detoxifying bath soak will be 3307.30.5000, HTS, which provides for Perfumed bath salts and other bath preparations. The rate of duty will be 4.9 percent ad valorem.

 Perfumery, cosmetic and toiletry products are subject to the requirements of the Food, Drug and Cosmetic Act, which is 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 kidney shaped sponge will be 3924.90.5500, HTS, which provides for other household articles of plastics: other. The rate of duty will be 3.4 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 Kevin Gorman at 646-733-3041.

Sincerely,

Robert B. Swierupski
Director,

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