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NY 878784



October 23, 1992

CLA-2-46:S:N:N1:230 878784

CATEGORY: CLASSIFICATION

TARIFF NO.: 4602.10.1200; 3401.11.5000; 3304.99.0000; 3307.30.1000; 3307.30.5000; 4602.10.5000

Ms. Judy A Meszaros
Kmart Corporation
International Headquarters
3100 West Big Beaver Road
Troy, MI 48084-3163

RE: Tariff classification of a willow basket with assorted bath preparations from England

Dear Ms. Meszaros:

In your letter dated September 24, 1992, you requested a tariff classification ruling.

A sample of a gift basket assortment, your style number 38- 27-47, Natural Basket Bath Preparations, was submitted. The sample consists of a rectangular willow basket containing two shell shaped soaps, one bar of peach glycerine soap, one bottle of peach body lotion, one bottle of peach creme bath, one package of bath crystals, four bath pearls and one facial disc made of loofah.

For tariff classification purposes, the basket is a separate article not related to the function of the other articles. The basket and the bath articles are classifiable separately.

The applicable subheading for the willow basket will be 4602.10.1200, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for other baskets and bags, whether or not lined, of willow. The rate of duty will be 5.8 percent ad valorem.

The applicable subheading for the three bars of soap will be 3401.11.5000, HTSUSA, which provides for soap and organic surface- active products and preparations, in the form of bars, cakes, molded pieces or shapes. The rate of duty will be 1.1 cents per kilogram plus 3.6 percent ad valorem.

The applicable subheading for the peach body lotion will be 3304.99.0000, HTSUSA, which provides for other beauty or make-up preparations and preparations for the care of the skin. The rate of duty will be 4.9 percent ad valorem.

The applicable subheading for the bath crystals will be 3307.30.1000, HTSUSA, which provides for bath salts, whether or not perfumed. The rate of duty will be 5.8 percent ad valorem.

The applicable subheading for the creme bath and the bath pearls will be 3307.30.5000, HTSUSA, which provides for other bath preparations. The rate of duty will be 4.9 percent ad valorem.

The applicable subheading for the loofah facial disc will be 4602.10.5000, HTSUSA, which provides for articles of loofah. The rate of duty will be 3 percent ad valorem.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,


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