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NY G81946

September 29, 2000

CLA-2-34:RR:NC:SP:236 G81946


TARIFF NO.: 3401.11.5000; 3406.00.0000; 4420.90.8000; 6302.60.0030

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

RE: The tariff classification of Large Bamboo Tray, Project ZN-20-013, (Toiletry) from Canada, China, and the United States

Dear Mr. Diamond:

In your letter received August 21, 2000, you requested a tariff classification ruling.

The sample submitted Large Bamboo Tray (Toiletry) consists of a 8” x 12” x 1” tray with a frame made of thick, rigid pieces of bamboo surrounding a “bed” made of parallel bamboo slats filled with a ginger tea body wash, a scented jasmine tea bar of soap, a scented green tea bar of soap, white wash cloth and three tealight candles. The body wash is a product of Canada. The bamboo tray and candles are products of China. The soap and washcloth are products of the United States. The items are packed and shrink wrapped in Canada. The tray is suitable for long-term household use unrelated to its contents, e.g., as a rest for a glass or cup, receptacle for jewelry, etc. The above described product does not constitute a set for Customs purposes under the General Rules of Interpretation. Therefore, its components will be classified separately.

The applicable subheading for the jasmine tea soap and green tea soap 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.

The applicable subheading for the tealight candles will be 3406.00.0000, HTS, which provides for Candles, tapers and the like. The rate of duty will be Free.

The applicable subheading for the bamboo tray 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 the white wash cloth will be 6302.60.0030, HTS, which provides for Bed linen, table linen, toilet linen and kitchen linen: Toilet linen and kitchen linen, of terry toweling or similar terry fabrics, of cotton: Towels: Dish. The rate of duty will be 9.6 percent 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 tealights candles items are within the scope of the antidumping duty order on petroleum wax candles from China.

The white wash cloth falls within textile category designation 369. Based upon international textile trade agreements product of Canada is subject to the requirement of a visa. Product of Canada in textile category designation 369 is also subject to quota restrictions.

The designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes. To obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report on Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office.

However, based on the information provided, the soap and wash cloth 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.

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.

In order to issue a classification ruling on the ginger tea body wash, the following information is required.

The sample provided had the label “moisturizing body lotion” while the label on the retail packaging stated “body wash”. A list of all of the ingredients in the product. Percent by weight of each ingredient.
Detailed use of the product.

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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