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NY C83020




January 21, 1998

CLA-2-33:RR:NC:2:240 C83020

CATEGORY: CLASSIFICATION

TARIFF NO.: 3304.99.5000; 3307.30.5000; 3401.11.5000; 3406.00.0000; 3924.90.5500; 7323.99.9060

Ms. Helen Newell
Polardreams International Ltd.
602 W. Burlington
Fairfield, IA 52556

RE: The tariff classification of a Bodycare Collection Basket Set, item number GB 20a from China

Dear Ms. Newell:

In your letter dated December 24, 1997 you requested a tariff classification ruling.

Your request concerns the importation of a Bodycare Collection Basket Set, item number GB 20a. A wooden and metal basket, manufactured in China, is filled with toiletry items for retail sale. The basket contains bath gel, body lotion, bath crystals, netting sponge, a bar of toilet soap and a candle in a glass container. The bath gel and body lotion are packed in glass bottles with a cork top. The bath crystals are packaged in a plastic bag inside a white mesh ramie bag tied with a ribbon. The candle is poured into the glass container. The container is approximately four inches high and three inches in diameter. The essential character of this composite good is that of the candle. The bath gel, body lotion, bath crystals and candle are manufactured in China. The netting sponge is manufactured in Hong Kong. The bar of soap is made in New Zealand. All the items are packed and exported from China. The collection of articles is not considered a set, therefore, the items will be classified individually.

The applicable subheading for the body lotion will be 3304.99.5000, Harmonized Tariff Schedules of the United States (HTS), which provides for Preparations for the care of the skin (other than medicaments)..Other. The rate of duty will be 1 percent ad valorem.

The applicable subheading for the bath crystals will be 3307.30.1000, Harmonized Tariff Schedules of the United States (HTS), 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 bath gel 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 the soap will be 3401.11.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for Soaps.. For toilet use (including medicated products): Other. The rate of duty will be 0.2 cents per kilo plus 0.7 percent ad valorem.

The applicable subheading for the candle will be 3406.00.0000, Harmonized Tariff Schedules of the united States (HTS), which provides for Candles, tapers and the like. The rate of duty will be 1.2 percent ad valorem.

The applicable subheading for the netting 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. The rate of duty will be 3.4 percent ad valorem.

The applicable subheading for the wire basket will be 7323.99.9060, Harmonized Tariff Schedule of the United States (HTS), which provides for Table, kitchen or other household articles and parts thereof, of iron or steel. The rate of duty will be 3.4 percent ad valorem.

The Department of Commerce has determined that petroleum wax candles in the following shapes: tapers, spirals, and straight sided dinner candles; rounds, columns, pillars, votives; and various wax-filled containers are within the scope of the antidumping duty order on petroleum wax candles from China. In our opinion, the candle in the glass container is within the scope of the antidumping duty order.

Cosmetic and toiletry 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 (301) 443-3380.

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 212-466-5768.

Sincerely,

Robert B. Swierupski
Director,

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