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NY G81943

September 19, 2000

CLA-2-34:RR:NC:SP:236 G81943


TARIFF NO.: 3401.11.5000; 442090.8000; 4602.10.8000; 9801.00.1097

Mr. Larry Diamond
CSI International
642 De Courcelle Street, Suite 304
Montreal, Quebec Canada H3C 3C5

RE: The tariff classification of Stacked Soaps Rack, (toiletry) from Canada

Dear Mr. Diamond:

In your letter received August 30, 2000, you requested a tariff classification ruling.

The sample submitted, Stacked Soap Rack (Toiletry) consists of a soap rack with parallel wooden dowels attached to wooden end supports, three bars of soap, a loofah and a pumice block. One bar of soap is scented with jasmine tea, one bar is scented with ginger tea and one bar is scented with green tea. The sample submitted with this request is packaged for retail sale. The soaps are manufactured in the United States. The wooden rack, loofah and pumice are manufactured in China. This merchandise is not considered a set for classification purposes.

The applicable subheading for the ginger tea, jasmine tea, green tea body bars will be 3401.11.5000, Harmonized Tariff Schedule of the United States, (HTS), which provides for Soap; organic surface-active products and preparations for use as soap, in the form of bars, cakes, molded pieces or shapes, whether or not containing soap; paper, wadding, felt and nonwovens impregnated, coated or covered with soap or detergent: Soap and organic surface-active products and preparations, in 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 Free.

However, based on the information provided, the soap bars are eligible for classification as American Goods Returned, upon compliance with all applicable regulations. The subheading will be 9801.00.1097, (HTS), which provides for products of the United States when returned after having been exported, without having been advanced in value or improved in condition by any process of manufacture or other means while abroad: other. The duty rate is free.

The applicable subheading for the Soap Rack will be 4420.90.8000, HTS, which provides for Wood marquetry and inland wood; caskets and cases for jewelry or cutlery and similar articles, of wood; statuettes and other ornaments, of wood; wooden articles of furniture not falling within chapter 94: Other: Other. The rate of duty will be 3.2 percent ad valorem.

The applicable subheading for 4” cut loofah will be 4602.10.8000, HTS, which provides for articles of loofah. The rate of duty will be 2.3 percent ad valorem.

In order to issue a classification ruling on the pumice block, the following is information is required. A listing of the complete manufacturing process for the product. A list of all of the ingredients in the product. Percent by weight of each ingredient.
Detailed use of the product.

Perfumery, cosmetic and toiletry products are subjected 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 Deborah Walsh at 212-637-7062.


Robert B. Swierupski

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