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NY I80751

May 10, 2002

CLA-2-33:RR:NC:2:240 I80751


TARIFF NO.: 3304.99.5000; 3406.00.0000; 3924.90.5500; 9019.10.2050

Ms. Graciela DeAlcon
Wal*Mart Stores, Inc.
702 Southwest 8th Street
Bentonville, AR 72716-8023

RE: The tariff classification of a Sweet Pea Scented Garden Bath Set from China

Dear Ms. DeAlcon:

In your letter dated April 11, 2002, you requested a tariff classification ruling.

A sample of the Sweet Pea Scented Garden Bath Set, Vendor Stock No. OEM-20195, was submitted with your inquiry and is being returned as requested. The item contains a collection of bath products. The articles are packed together and marketed as a set for retail sale in a rectangular shaped basket. The basket, measuring 11 inches long by 8 inches wide by 2 ½ inches high, has fixed handles that arch an additional inch beyond the rim. The basket contains body lotion, shower gel, bath crystals, a body massager, a candle and a body sponge. The body massager, composed of plastic, is a non-mechanical hand massager. It consists of an oval shaped plastic disc covered by a pattern of numerous raised circular molded “nubs.” The disc, measuring 4½ inches long by 3 inches wide, has a handstrap on the back. The candle, measuring 3 inches in diameter, is molded in the shape of a flower. The circular shaped sponge is composed of cellulose plastic encased within an extruded plastic mesh with a drawstring closure. Although marketed as a set, the basket is not a kind normally used for packing such items and can be used for other purposes. The Sweet Pea Scented Garden Bath Set does not meet the qualifications of “goods put up in sets for retail sale” and therefore, each item will be classified separately.

The applicable subheading for the 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.. The rate of duty will be free.

The applicable subheading for the flower shaped candle will be 3406.00.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Candles, tapers and the like.. The rate of duty will be free.

The applicable subheading for the body sponge will be 3924.90.5500, HTSUSA, which provides for 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 the body massager will be 9019.10.2050, Harmonized Tariff Schedule of the United States (HTS), which provides for Massage apparatus, not electrically operated.. The rate of duty will be free.

Your inquiry does not provide enough information for us to give a classification ruling on the rattan basket, the bath crystals and the shower gel. Your request for a classification ruling should include all the materials used in the manufacturing process of the rattan basket and the complete ingredient breakdown for the bath crystals and shower gel. Also, please state how the shower gel will be used. When this information is available, you may wish to consider resubmission of your request. We are returning any related samples, exhibits, etc. If you decide to resubmit your request, please include all of the material that we have returned to you.

The submitted sample was not marked with the country of origin. The marking statute, section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly and permanently as the nature of the article (or its container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article.

Perfumery, cosmetic and toiletry products are subject to the requirements of the Food and Drug 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 Stephanie Joseph at 646-733-3268.


Robert B. Swierupski

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