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NY F88655

July 19, 2000

CLA-2-34:RR:NC:SP:236 F88655


TARIFF NO.: 3402.20.5000

G. Scibelli
Overton & Co. Air Services, Inc.
700 Rockaway Turnpike
Lawrence, N.Y. 11559

RE: The tariff classification of a Gift Pac composed of items from the U.K.

Dear G. Scibelli:

In your letter dated June 19, 2000, on behalf of your client, Elizabeth Arden, you requested a tariff classification ruling.

The sample submitted has three components. The components are toilette spray, deodorant and a combination body wash/shampoo. The items are in a clear plastic container with a snap closure.

We find that the above-described items comprise, for tariff purposes, “goods put up in sets for retail sale.” With reference to General Rule of Interpretation (GRI) 3(c), we find that each component equally merits consideration in determining the classification of the set, but that none of the components alone can be said to impart the essential character of the whole. Under such circumstances, GRI 3(c) directs that the set be classified under the heading that occurs last in numerical order.

The applicable subheading for the Gift Pac will be 3402.20.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for Organic surface-active agents (other than soap); surface–active preparations, washing preparations (including auxiliary washing preparations) and cleaning preparations, whether or not containing soap, other than those of heading 3401: Preparations put up for retail sale: Other. The rate of duty will be free.

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 Deborah Walsh at 212-637-7062.


Robert B. Swierupski

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