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NY L84858




June 8, 2005

CLA-2-33:RR:NC:2:240 L84858

CATEGORY: CLASSIFICATION

TARIFF NO.: 3304.30.0000; 3307.30.10000; 3401.11.5000; 3924.90.5500; 4202.92.4500; 4909.00.4040; 6117.80.8500; 6302.60.0030; 6805.20.0000; 9603.29.4090; 9603.29.8090; 9615.11.1000; 9615.11.3000

Ms. Lesa R. Hubbard
JC Penney Purchasing Corporation
6501 Legacy Drive
Plano, TX 75024-3698

RE: The tariff classification of a "Spa to go" Kit from China

Dear Ms. Hubbard:

In your letter dated May 5, 2005 you requested a tariff classification ruling. A sample was submitted for review with your ruling request.

The sample, identified as lot number 651-4400, is a kit containing a collection of toiletry and personal items. The kit, designed for use by young girls ages 7 and older, allows the child to pretend she is having her very own "spa day." The items are packed together and marketed as a set for retail sale in a zippered toiletry bag composed of a sheeting of plastic. The bag contains fragranced bath fizzies, "confetti" bath soap, a magic towel, an eye mask, a nail file/nail buffer, a plastic comb, a headband, 2 plastic foam toe separators, 2 bottles of nail polish, a plastic nail brush and a party invitation. The toiletry bag, eye mask, bath fizzies, "confetti" bath soap, magic towel and nail file/nail buffer each have a floral design or shape. The bath fizzies, containing sodium bicarbonate, citric acid, sodium sulfate, sodium tripolyphosphate and perfume, are bath salts. The towel, made of 100% cotton terry, magically expands into a 30 x 30 cm size washcloth when placed in water. The eye mask, composed of plastic, is liquid filled to soothe the eyes.

Although packaged together, the items are not designed to meet a particular need nor do they carry out a specific activity. For tariff classification purposes, it is not a set and each item will be classified separately under its appropriate heading. The sample will not be returned.

The applicable subheading for the nail polish 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: Manicure or pedicure preparations.. The rate of duty will be free.

The applicable subheading for the 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 "confetti" bath soap 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: For toilet use (including medicated products): Other.. The rate of duty will be free.

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 for the eye mask and the toe separators 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 toiletry bag 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 printed party invitation will be 4909.00.4040, Harmonized Tariff Schedule of the United States (HTS), which provides for Printed or illustrated postcards; printed cards bearing personal greetings, messages or announcements, whether or not illustrated, with or without envelopes or trimmings: Other: Other.. The rate of duty will be free.

The applicable subheading for the headband will be 6117.80.8500, Harmonized Tariff Schedule of the United States (HTS), which provides for Other made up clothing accessories, knitted or crocheted: Other accessories: Other: Headbands, ponytail holders and similar articles.. The rate of duty will be 14.6 percent ad valorem.

The applicable subheading for the washcloth will be 6302.60.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for Toilet linen and kitchen linen, of terry toweling or similar terry fabrics, of cotton Other.. The rate of duty will be 9.1 percent ad valorem.     

The washcloth 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.

The applicable subheading for the nail buffer/nail file will be 6805.20.0000, HTS, which provides for Natural or artificial abrasive powder or grain, on a base of textile material, of paper, of paperboard or of other materials, whether or not cut to shape or sewn or otherwise made up: On a base of paper or paperboard only.. The rate of duty will be free.

The applicable subheading for the nail brush, if valued not over 40 cents each, will be 9603.29.4090, Harmonized Tariff Schedule of the United States (HTS), which provides for Toothbrushes, shaving brushes, hair brushes, nail brushes: Other: Valued not over 40 cents each.. Other. The rate of duty will be 0.2 cents each plus 7 percent ad valorem.

The applicable subheading for the nail brush, if valued over 40 cents each, will be 9603.29.8090, Harmonized Tariff Schedule of the United States (HTS), which provides for Toothbrushes, shaving brushes, hair brushes, nail brushes: Other: Valued over 40 cents each.. Other. The rate of duty will be 0.3 cents each plus 3.6 percent ad valorem.

The applicable subheading for the comb, if valued not over $4.50 per gross, will be 9615.11.1000, Harmonized Schedule of the United States (HTS), which provides for Combs, hair-slides and the like: Of hard rubber or plastic: Combs: Valued not over $4.50 per gross The rate of duty will be 14.4 cents per gross plus 2 percent ad valorem.

The applicable subheading for the comb, if valued over $4.50 per gross, will be 9615.11.3000, Harmonized Schedule of the United States (HTS), which provides for Combs, hair-slides and the like: Of hard rubber or plastic: Combs: Valued over $4.50 per gross: Other.. The rate of duty will be 28.8 cents per gross plus 4.6 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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