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March 24, 1999

CLA-2-33:RR:NC:2:240 D88965


TARIFF NO.:3304.99.5000; 3307.30.5000

Mr. Frank M. Murphy
Norman G. Jensen, Inc.
P.O. Box 8008
3030 Commerce Drive
Port Huron, Michigan 48061-8008

RE: The tariff classification of Bath and Body Preparations from Canada

Dear Mr. Murphy:

In your letter dated March 2, 1999 you requested, on behalf of your client Au Printemps Gourmet, Fin d’Hiver, Inc., a tariff classification ruling.

Five samples of bath and body preparations were submitted with you inquiry. The first sample was a 200 ml. bottle of bath oil. The bottle, measuring 4½ inches high, is a cone shaped, glass cylinder with a cork stopper. Also submitted were two 30 ml. glass bottle tubes containing bath oil and message oil. Each tube, resembling a cigar, stands six inches high. The tubes are contained in a spring like holder fitted into a 1½ inch square by ¾ inch thick piece of wood. A 50 ml. triangular shaped glass bottle containing massage oil and a 200 ml. jar of body lotion were also submitted for use on the body.

The applicable subheading for the Massage Oil and 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), including sunscreen or sun tan preparations; manicure or pedicure preparations: Other: Other: Other..... The duty rate will be free.

The applicable subheading for the Bath Oil will be 3307.30.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for Pre-shave, shaving or after-shave preparations, personal deodorants, bath preparations, depilatories and other perfumery, cosmetic or toilet preparations, not elsewhere specified or included; prepared room deodorizers, whether or not perfumed or having disinfectant properties: Perfumed bath salts and other bath preparations: Other.... The general rate of duty will be 4.9 percent ad valorem.

Cosmetic and toiletry products are subject to the requirements of the Federal Food, Drug, and Cosmetic Act, which is administered by the U.S. Food and Drug Administration. You may contact them at 5600 Fishers Lane, Rockville, Maryland 20857, telephone number (301) 443-6553.

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 212-637-7066.


Robert B. Swierupski

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