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NY H82145

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June 29, 2001

CLA-2-33:RR:NC:2:240 H82145

CATEGORY: CLASSIFICATION

TARIFF NO.: 3304.99.5000; 3307.30.1000; 3307.30.5000; 3401.11.5000; 3402.20.5000; 3924.90.5500; 4202.92.4500; 6307.90.9989

Ms. Alice Liu
Atico International USA, Inc.
501 South Andrews Avenue
Fort Lauderdale, FL 33301

RE: The tariff classification of Bath Gift Sets from China

Dear Ms. Liu:

In your letter dated May 30, 2001, you requested a tariff classification ruling.

Four samples of various bath gift sets were submitted with your inquiry and are being returned as requested. Item # C08C1863 consists of a bar of soap, body lotion and cream bath. The items are packaged in a travel/toiletry bag made of sheeting of plastic. Item # C08C1987 consists of cream bath, a heart shaped bath tablet and a netting body sponge. The items are packaged in a 4½” square paperboard box covered with textile material and has a decorative bow. Item # C08C1859 consists of a bar of soap, shower gel, body lotion and a netting body sponge. The items are packaged in a travel/toiletry bag made of sheeting of plastic. Item # C08C1914 consists of a bar of soap, shower gel, body lotion and bath salt. The items are packaged in a 5½” square paperboard box covered with textile material. The box has a decorative bow and a handle. The items are sold and marketed as a set, however, the containers are not usual packaging for the products. The Bath Gift Sets are not considered a set for Customs purposes. All items will be separately classified.

The applicable subheading for 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 rate of duty will be free.

The applicable subheading for bath salts and bath tablets will be 3307.30.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for Perfumed bath salts and other bath preparations: Bath salts, whether or not perfumed. The rate of duty will be 5.8 percent ad valorem.

The applicable subheading for cream bath will be 3307.30.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for Perfumed bath salts and other bath preparations: Other.. The rate of duty will be 4.9 percent ad valorem.

The applicable subheading for the body soap will be 3401.11.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for Soap and organic surface-active products and preparations, in the 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 shower gel 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. The rate of duty will be free.

The applicable subheading for body sponges will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for Tableware, kitchenware, other household articles and toilet articles, of plastics: Other: Other..... The rate of duty will be 3.4 percent ad valorem.

The applicable subheading for travel/toiletry bags will be 4202.92.4500, Harmonized Tariff Schedule of the United States (HTS), which provides for Travel, sports and similar bags, Other: Other.. The duty rate will be 20 percent ad valorem.

The applicable subheading for the textile paperboard boxes will be 6307.90.9989, Harmonized Tariff Schedule of the United States (HTS), which provides for Other made up textile articles: Other. The rate of duty will be 7 percent ad valorem.

Perfumery, 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.

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.

Sincerely,

Robert B. Swierupski
Director,

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See also:

• Tariff No.: 3304.99.50 - Beauty or make-up preparations & preparations for the care of the skin, excl. medicaments but incl. sunscreen or sun tan preparations, nesoi
• Tariff No.: 3307.30.10 - Bath salts, whether or not perfumed
• Tariff No.: 3307.30.50 - Bath preparations, other than bath salts
• Tariff No.: 3401.11.50 - Soap, nesoi; organic surface-active products used as soap, in bars, cakes, pieces, soap-impregnated paper, wadding, felt, for toilet use
• Tariff No.: 3402.20.50 - Surface-active, washing, and cleaning preparations nesoi, put up for retail sale
• Tariff No.: 3924.90.55 - Household articles and toilet articles, nesoi, of plastics
• Tariff No.: 4202.92.45 - Travel, sports and similar bags with outer surface of plastic sheeting
• Tariff No.: 6307.90.99 - National flags and other made-up articles of textile materials, nesoi