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NY I80752

May 10, 2002

CLA-2-33:RR:NC:2:240 I80752


TARIFF NO.: 3307.30.5000; 3406.00.0000; 3924.90.5500

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

RE: The tariff classification of a Milk Basket Bath Set from China

Dear Ms. DeAlcon:

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

A sample of the Milk Basket Bath Set, Vendor Stock No. OEM-20199, 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 foam bath, cream bath, moisturizing milk soak, five bath pearls, a candle and a body polisher. The candle, measuring 3 inches high, is molded in the shape of a pillar. The body polisher is an oval shaped sponge composed of cellulose plastic encased within an extruded plastic mesh with a drawstring closure. The basket is not a kind normally used for packing such items and can be used for other purposes. The Milk Basket 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 bath pearls 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 pillar 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 polisher 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.

Your inquiry does not provide enough information for us to give a classification ruling on the rattan basket, the foam bath, cream bath and the moisturizing milk soak. 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 moisturizing milk soak, the foam bath and the cream bath. Also, please state how the cream bath, moisturizing milk soak and foam bath 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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