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NY M85744




September 6, 2006

CLA-2-34:RR:NC:SP:236 M85744

CATEGORY: CLASSIFICATION

TARIFF NO.: 3401.11.5000; 3401.30.5000

Ms. Yolanda S. Massey
Michaels
8000 Bent Branch Drive
Irving, Texas 75063

RE: The tariff classification of Item #MHBXST2 and Item #MHHDSET from China

Dear Ms. Massey:

In your letter dated July 27, 2006, you requested a tariff classification ruling.

Item #MHBXST2 is a bath set consisting of a shower gel, body lotion and pouf, packaged for retail sale in plastic container. Item #MHHDSET consists of a hand cream, hand soap and brush set packaged for retail sale in a plastic container.

For Custom purposes, the following sets will be classified as follows:

 GRI 3(b) is applicable when goods are, prima facie, classifiable under two or more headings, and have been put up in sets for retail sale. GRI 3(b) states that the goods "shall be classified as if they consisted of the material or component which gives them their essential character." In this case, the hand soap for Item #MHHDSET is the essential character of the set. The shower gel for Item #MHBST2 imparts the essential character of the set.

The applicable subheading for the Item #MHHDSET will be 3401.11.5000, HTSUS, which provides 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 Item #MHBXST2 will be 3401.30.5000, Harmonized Tariff Schedule of the United States, 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; 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; paper; wadding, felt and nonwovens, impregnated, coated or covered with soap or detergent: 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.

The body lotion, hand cream, hand soap and shower gel products may be subject to the regulations of the Food and Drug Administration. You may contact them at 5600 Fishers Lane, Rockville, Maryland 20857, telephone number (302) 443-3380.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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 Debra Wholey at 646-733-3034.

Sincerely,

Robert B. Swierupski
Director,

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