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NY N021635

January 22, 2008



TARIFF NO.: 6405.20.9060, 6307.90.9889, 3304.99.5000

Ms. Una Gauthier
Barthco International
2200 Broening Highway, Suite 200
Baltimore, MD 21224

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

Dear Ms. Gauthier:

In your letter dated December 28, 2007, you requested a tariff classification ruling on behalf of CVS/Pharmacy for a “slipper bath gift set” consisting of a pair of slippers, foot lotion, foot scrub and a pumice stone packaged in a nylon textile bag. You identify the sample as item 446920.

      You state that the open toe/heel thong slipper has an outer sole and upper of 100% polyester. The applicable subheading for the slipper will be 6405.20.9060, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for other footwear with of textile material: other: other: for women. The general rate of duty will be 12.5 percent ad valorem.

The submitted footwear sample is not marked with the country of origin. Therefore, if imported as is, it will not meet the country of origin marking requirements of 19 U.S.C. 1304. Accordingly, the footwear would be considered not legally marked under the provisions of 19 C.F.R. 134.11 which states, "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 container) will permit, in such manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article."

Body lotion is classifiable in subheading 3304.99.5000, HTSUS, which provides for Beauty or make-up preparations: Other: Other.  The rate of duty will be free.

Perfumery, cosmetic, and toiletry products are subject to the requirements of the Federal Food, Drug, and Cosmetic Act, which are administered by the U.S. Food and Drug Administration.  You may contact them at U.S. Food and Drug Administration, Office of Cosmetics and Colors, 5100 Paint Branch Parkway, College Park, MD 20740-3835, telephone number (301) 436-1130.

The applicable subheading for the nylon bag will be 6307.90.9889, HTSUS, which provides for other made up articles: other: other. The rate of duty will be 7 percent ad valorem.

We are unable to respond to portions of your request for a classification ruling, because we need additional information in order to issue a ruling. Please submit the additional information indicated below:

Please provide complete chemical breakdown by percent by weight of each component for the foot scrub.

Regarding the “pumice stone,” we are returning your request for a ruling, because we need additional information in order to issue a ruling. Please submit the information described below.

A sample was submitted with your ruling request. The sample will be returned to you with this notice.

Please describe the precise manner in which the product referred to as a “pumice stone” is obtained or derived. Is it derived exclusively from natural mineral sources or is it produced synthetically? Even if a product begins as a natural mineral it will be regarded as a synthetic chemical if the molecule changes at any point during processing.

In your letter you indicate that the components of the “pumice stone” are silicon, magnesium and iron. Indicate whether each of these components is synthetic or natural. Indicate whether each of these components (silicon, magnesium and iron) is derived from the earth or produced synthetically in a laboratory or factory.

Describe the precise working performed on each of the components. Describe the exact manner in which the silicon, magnesium and iron are combined.

Submit a complete chemical flow chart indicating every operation which takes place in the processing of the material that forms the “pumice stone” and depicting the molecule at every stage of processing. A flow chart for each component should be submitted that indicates the precise work performed at each stage of processing and depicts the molecule at each stage of processing. The flow chart should depict the manner in which the components are combined and the manner in which the molecule changes when the components react with each other.

Provide the CAS number for this product and for each component in the product.

How does the “pumice stone” hold together? Please explain. Is the material that comprises this article bound together with a binding agent? If so, please identify the binding material. Indicate its precise chemical or mineral name. If the pumice stone is held together by means of a binding material, indicate whether the binding material and the other material comprising this product are uniformly agglomerated (or bound together) throughout the body of the article. Indicate the percentage by weight of the binding material and the percentage by weight of the other material within the “pumice stone.”

Is the “pumice stone” coated or impregnated with any abrasive material? If so, please identify the precise chemical or mineral name of this material and indicate whether it is natural or synthetic.

Describe the precise manner in which the “pumice stone” will be used. Will it be used primarily as an abrasive article for removing calluses from the feet or primarily as an odoriferous article? Submit any available advertising/marketing literature indicating the manner in which this product will be used and marketed.

Identify the precise chemical or mineral name of the odoriferous substance within the “pumice stone.” How is the odoriferous material incorporated into the article? Does it react with the other components of the article? Is the “pumice stone” coated or impregnated with this odoriferous material. Please explain.

When this information regarding the “pumice stone” is available, you may wish to consider resubmission of your request.

If you resubmit the request, please resubmit the sample and a copy of your original letter along with the additional information requested in this notice.

Please mail your request to Customs and Border Protection, One Penn Plaza, 10th Floor, Customs Information Exchange, New York, NY 10119, attention: Binding Rulings Section.

If you have questions regarding this notice concerning the “pumice stone,” contact National Import Specialist Jacob Bunin at 646-733-3027.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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, Richard Foley at 646-733-3042.


Robert B. Swierupski

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