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NY N020972




January 16, 2008

CLA-2-34:OT:RR:NC:2:236

CATEGORY: CLASSIFICATION

TARIFF NO.: 3304.99.5000; 3305.10.0000; 3401.11.5000; 3401.30.5000; 3924.90.5600; 9615.11.1000

Ms. Christina Yun
M.Z. Berger & Company
29-76 Northern Blvd,
Long Island City, NY 11101

RE: The tariff classification of Disney’s Bathing Beauty Set from China

Dear Ms. Yun:

In your letter dated December 13, 2007, you requested a tariff classification ruling.

The sample submitted, Disney’s Bathing Beauty Set, consists of foam soap (3.5 oz.), shampoo (4 fl. oz), body lotion (4 fl .oz), bath soap (1.59 .oz), plastic comb and a plastic heart shaped mirror. These items are put up for the amusement of little girls.

You are requesting that the bath set be classified as a set. Although marketed as a set, the Disney’s Bathing Beauty Set does not meet the qualifications of "goods put up in sets for retail sale". In order for these items to be considered "goods put up in sets for retail sale," they must meet the following conditions: (a) consist of at least two different articles which are, prima facie, classifiable in different headings; (b) consist of products or articles put up together to meet a particular need or carry out a specific activity; and are put up in a manner suitable for sale directly to users without repackaging. In regard to the above criteria, this office has determined that although the subject merchandise is packaged together for retail sale, it is not put up together to meet a particular need or carry out a specific activity. The heart shaped mirror is not the usual item for the bath and body care products. The products do not constitute a set for tariff purposes. Each item will be separately classified

The applicable subheading for body lotion will be 3304.99.5000, Harmonized Tariff Schedule of the United States (HTSUS), 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 the shampoo will be 3305.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Preparations for use on the hair: shampoos. The rate of duty is free.

The applicable subheading for bar soap will be 3401.11.5000, Harmonized Tariff Schedule of the United States (HTSUS), 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 foam soap will be 3401.30.5000, Harmonized Tariff Schedule of the United States (HTSUS), 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 applicable subheading for the plastic heart shaped mirror will be 3924.90.5600, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other household articles of plastics: other: other. The duty rate will be 3.4% ad valorem

The applicable subheading for the plastic comb will be 9615.11.1000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for combs, hair-slides and the like: of hard rubber or plastics: combs: valued not over $4.50 per gross. The rate of duty will be 14.4 cents/gross plus 2% 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.

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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