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June 4, 1999

CLA-2-44:RR:NC:2:230 E82072


TARIFF NO.: 4420.90.8000; 3307.30.1000

Ms. Helen Newell
Polardreams International Ltd.
1948 Hwy 1 North
Fairfield, IA 52556

RE: The tariff classification of a wooden bath cabinet set from China

Dear Ms. Newell:

In your letter dated May 6, 1999 you requested a tariff classification ruling.

The ruling was requested for a product described as HB 110 Wooden Bath Cabinet Set, Sam’s item number 638919859. A photograph of the set and a list of the components were submitted.

The set consists of a wooden cabinet and various bath articles and preparations. The cabinet has a framed front glass door and framed glass sides. It measures approximately 13-1/2 inches wide by 16 inches high by 7-1/2 inches deep. It has three shelves which hold the bath articles. However, the shelves are not specially fitted for the articles. The bath articles consist of bath salts, soap, a wooden soap dish, a sisal scrubber, an oval massager, a body sponge, lotion, gel and creme bath. The value of the cabinet is listed as $10.20 and the individual values of the bath articles range from 65 cents to $1.59.

Although the product will be imported and sold as a set, it is not classifiable as a set for tariff purposes. The wooden cabinet has a life beyond that of the bath articles it contains and it is suitable for a use separate from the bath articles. The cabinet is a small furnishing good used in a household to hold a variety of articles, such as medicine or knicknacks. Therefore, each article in the set is classifiable separately.

The applicable subheading for the wooden cabinet and for the wooden soap dish will be 4420.90.8000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for wooden articles of furniture not falling within chapter 94. The rate of duty will be 3.2 percent ad valorem. The applicable subheading for the bath salts 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.

Your inquiry does not provide enough information to issue a tariff classification ruling for the other articles in the set. A sample and label or composition information are required for the body sponge, the oval massager, the sisal scrubber and the soap. Information stating where and how used and information showing the formulation are required for the lotion, gel and creme bath.

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 Paul Garretto at 212-637-7009.


Robert B. Swierupski

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