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NY C88686


June 19, 1998

CLA-2-33:RR:NC:2:240 C88686

CATEGORY: CLASSIFICATION

TARIFF NO.: 3304.99.5000; 3307.30.5000; 3307.49.0000; 3401.11.5000; 3406.00.0000; 3924.90.55500; 4602.10.8000; 7013.99.5000; 7018.10.5000; 7323.99.9060

Ms. Helen Newell

Polardreams International Ltd.

602 W. Burlington

Fairfield, IA 52556

RE: The tariff classification of a Fresh Air Bath and Body Care Collection Gift Basket GB34/SAM'S Item Number 34811 from China, England and New Zealand

Dear Ms. Newell:

In your letter dated June 1, 1998 you requested a tariff classification ruling.

A sample of the Fresh Air Bath and Body Care Collection Gift Basket GB34/SAM'S Item Number 34811 was submitted with your inquiry. The item is a collection of products used for bath and body care. The articles are put up for retail sale in a wire basket with a plastic rectangular basket insert. Included in the gift set are: a bottle of Bath and Massage Oil, a bottle of Body Lotion, a bottle of Bath and Shower Gel, a Mini-Loaf Body Soap, a Soothing Eye Pillow, 2 Scented Votive Candles, Mineral (glass) Potpourri in a glass bowl with a bottle of room fragrance, and a dyed Loofah. The Mineral Potpourri consists of clear, circular glass nuggets measuring approximately 16mm to 18mm in diameter. Each nugget has one flat side. The Fresh Air Bath and Body Care Collection Gift Basket is not considered a set for Customs purposes. All items will be separately classified. The Mini Loaf Body Soap is manufactured in New Zealand. The Mineral Potpourri, glass bowl and room fragrance are made in England. The remaining articles are made in China.

The applicable subheading for the Body Lotion will be 3304.99.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for Beauty or make-up preparations and preparations for the care of the skin (other than medicaments): Other: Other: Other. The rate of duty will be 1 percent ad valorem

The applicable subheading for the Bath & Massage Oil and Bath & Shower 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 Room Fragrance will be 3307.49.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Preparations for perfuming or deodorizing rooms, including odoriferous preparations used during religious rites: Other. The rate of duty will be 6 percent ad valorem.

The applicable subheading for the Mini Loaf Body Soap will be 3401.11.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for Soap and organic surface-active products and preparations, in the 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 0.2 cents per kilo plus 0.7 percent ad valorem.

The applicable subheading for the Scented Votive Candles will be 3406.00.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Candles, tapers and the like. The rate of duty will be 1.2% 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 sample candles are within the scope of the antidumping duty order.

The applicable subheading for the Rectangular Plastic Basket Insert will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for Tableware, kitchenware, other household articles and toilet articles, of plastics: Other: Other. The rate of duty will be 3.4 percent ad valorem.

The applicable subheading for the dyed Loofah will be 4602.10.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for Articles of loofah. The rate of duty will be 2.3 percent ad valorem.

The applicable subheading for the Glass Bowl will be 7013.99.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for Glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes...Other glassware: Other: Other: Other: Valued over $0.30 but not over $3 each. The rate of duty will be 30 percent ad valorem.

The applicable subheading for the Glass Nuggets will be 7018.10.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for Glass beads, imitations pearls, imitation precious or semiprecious stones and similar glass smallwares: Other. The rate of duty will be 0.9 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: Of iron or steel: Other: Other. The rate of duty will be 3.4 percent ad valorem.

We can not issue a ruling on the Soothing Eye Pillow. The classification issue is presently before Headquarters. You may wish to resubmit your request at a future date.

Cosmetic and toiletry products are 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,


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