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NY N011060




May 25, 2007

CLA-2-95:RR:E:NC:2:224

CATEGORY: CLASSIFICATION

TARIFF NO.: 3307.30.1000; 3307.30.5000; 9503.00.0080

Ms. Christina Yun
M.Z. Berger & Co.
29-76 Northern Blvd, 4th Floor
Long Island City, NY 11101

RE: The tariff classification of Cars Fizzie Slide Set from China

Dear Ms. Yun:

In your letter dated May 9, 2007, you requested a tariff classification ruling.

You are requesting the tariff classification on a product that is identified as a Cars Fizzie Slide Set, item number CCR10071. The item consists mainly of a plastic slide that adheres to the wall of the bath by means of suction cups. The slide is designed for bath fizzies to slide down. In addition, there is bubble bath that colors the bath water. Diagrams were submitted, in lieu of samples.

The Cars Fizzie Slide, item CCR10071, is not considered a set for the purposes of the tariff. Each of the parts of the item will be separately classified.

The applicable subheading for the plastic bath slide portion of item CCR10071 will be 9503.00.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tricycles, scootersand similar wheeled toysdolls, other toysparts and accessories thereofother. The rate of duty will be free.

The applicable subheading for the bath fizzies portion of item CCR10071 will be 3307.30.1000, Harmonized Tariff Schedule of the United States (HTSUS), 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 bubble bath portion of item CCR10071 will be 3307.30.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for perfumed bath salts and other bath preparations: other. The rate of duty will be 4.9 percent ad valorem.

Perfumery, cosmetic and toiletry products, including bubble bath liquid, are subject to the requirements of the Federal Food, Drug and Cosmetic Act, which are administered by the U.S. Food and Drug Administration. You may contact them at U.S. Food and Drug Administration, Office of Cosmetics and Colors, 5100 Paint Branch Parkway, College Park, MD 20740-3835, telephone number 301 436-1130.

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 Tom McKenna at 646-733-3025.

Sincerely,

Robert B. Swierupski
Director,

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