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NY I82746

June 18, 2002

CLA-2-44:RR:NC:2:230 I82746


TARIFF NO.: 4417.00.8090; 3307.30.1000; 3401.30.5000; 4602.10.8000; 6302.99.2000; 9019.10.2050; 7323.99.9060

Ms. JoAnn Benson
Polardreams International Ltd.
1948 Highway 1 North
Fairfield, IA 52556

RE: The tariff classification of a bath and body gift set from China

Dear Ms. Benson:

In your letter dated May 15, 2002 you requested a tariff classification ruling.

The ruling was requested on an assortment of products identified as your KB55 Bath & Body Gift Set. A copy of a photograph showing a number of bath and body products in a wire basket was submitted. The set consists of a bag of bath salts, a wooden scoop, a bottle of body wash, a loofah sponge, a sisal back scrubber, a wooden foot massager and a steel wire basket.

Although sold as a set, the products are not classifiable as a set because not all of the products are put up together to meet a particular need or carry out a specific activity. Consequently, each product is classifiable separately.

The applicable subheading for the bath salts will be 3307.30.1000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for bath salts, whether or not perfumed. The rate of duty will be 5.8 percent ad valorem.

The applicable subheading for the wooden scoop will be 4417.00.8090, HTSUSA, which provides for other tools of wood. The rate of duty will be 5.1 percent ad valorem.

The applicable subheading for the body wash will be 3401.30.5000, HTSUSA, which provides for organic surface-active products and preparations for washing the skin, in the form of liquid or cream and put up for retail sale, whether or not containing soap, other. The rate of duty will be free.

The applicable subheading for the loofah sponge will be 4602.10.8000, HTSUSA, which provides for articles of loofah. The rate of duty will be 2.3 percent ad valorem.

The applicable subheading for the sisal back scrubber will be 6302.99.2000, HTSUSA, which provides for other toilet linen and kitchen linen, of other textile materials, other. The rate of duty will be 8.6 percent ad valorem.

The applicable subheading for the wooden foot massager will be 9019.10.2050, HTSUSA, which provides for non-electric massage apparatus. The rate of duty will be free.

The applicable subheading for the steel wire basket will be 7323.99.9060, HTSUSA, which provides for table, kitchen or other household articles and parts thereof, of iron or steel . . . other, other, not coated or plated with precious metal, other, other, other. The rate of duty will be 3.4 percent ad valorem.

The bath salts and body wash may be subject to the regulations of the Food and Drug Administration. You may contact them at 5600 Fishers Lane, Rockville, Maryland 20857.

The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in 19 CFR 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, either directly, by reference, or by implication, is accurate and complete in every material respect.

This ruling is being issued under the assumption that the subject goods, in their condition as imported into the United States, conform to the facts and the description as set forth both in the ruling request and in this ruling. In the event that the facts or merchandise are modified in any way, you should bring this to the attention of Customs and you should resubmit for a new ruling in accordance with 19 CFR 177.2. You should also be aware that the material facts described in the foregoing ruling may be subject to periodic verification by the Customs Service.

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 Paul Garretto at 646-733-3035.


Robert B. Swierupski

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