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NY L87356





September 14, 2005

CLA-2-33:RR:NC:2:240 L87356

CATEGORY: CLASSIFICATION

TARIFF NO.: 3304.99.5000; 3307.30.5000; 3401.11.5000; 3401.30.5000; 4420.90.8000; 3924.90.5500; 6302.91.0025; 9603.29.4090; 9603.29.8090

Ms. Joanne Harmon
CVS/Pharmacy
One CVS Drive
Woonsocket, RI 02895

RE: The tariff classification of a "PU Container Gift Set" from China

Dear Ms. Harmon:

In your letter dated August 15, 2005 you requested a tariff classification ruling. A sample of the “PU Container Gift Set,” CVS Item # 321298, was submitted with your inquiry.

The item in question consists of a collection of vanilla mint scented bath, body and personal items packed in a wood container. The wood container, covered with cellular plastic sheeting, contains a 6.7 fl. oz. bottle of shower gel, a 5.0 fl. oz. tube of body lotion, a 6.7 fl. oz. bottle of bubble bath, a 12.5 fl. oz. pump bottle containing liquid hand wash, a 6.7 fl. oz. jar of body scrub, a 9.6 oz. bar of soap, a facial brush, a cotton/terry sponge and a PE sponge.

The body scrub and body lotion are skin care products. The bubble bath, poured directly into bath water, is a bath preparation. The shower gel and liquid hand wash are skin cleansers applied directly to the body for cleansing the skin and do not contain any aromatic or modified aromatic surface-active agents. The facial brush is made of wood with bristles measuring approximately 7¾ inches. The PE sponge is an extruded polyethylene mesh body sponge with a braided cord attached for hanging. The item described as a cotton/terry sponge is comprised of a rectangular piece of foam covered on one side with 90% cotton and 10% ramie knit pile fabric. The other side is covered with 100% polyester knit pile fabric. The sponge measures approximately 5½ x 3½ inches. Sewn to one end is a textile loop. The item is designed for use during bathing as an exfoliator. The essential character of this sponge is imparted by the cotton blend knit pile fabric.

For tariff classification purposes, CVC Item # 321298 is not classified as a set because the wood container is a separate article not related to the function of the other articles. Each item will be classified separately in its appropriate heading. The sample will be returned as requested.

The applicable subheading for body lotion and body scrub 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: Other: Other.. The rate of duty will be free.

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

The applicable subheading for bar 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: 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 liquid hand 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, 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 polyethylene bath 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 container will be 4420.90.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for Wooden articles of furniture not falling within chapter 94: Other: Other.. The rate of duty will be 3.2 percent ad valorem.

 The applicable subheading for the textile bath sponge will be 6302.91.0025, Harmonized Tariff Schedule of the United States (HTS), which provides for Bed linen, table linen, toilet linen and kitchen linen: Other: Of cotton.. Of pile or tufted construction: Other.. The duty rate will be 9.2 percent ad valorem.

The textile bath sponge 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 facial 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, eyelash brushes and other toilet brushes for use on the person, including such brushes constituting parts of appliances: 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 for the facial brush, 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.. Other.. 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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