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NY N025201




April 7, 2008

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 3307.30.5000

Mr. Yoshi Izumi
Green Project
PO Box 440
Cold Spring Harbor, NY 11724

RE: The tariff classification of St. Orient Spa Bath Milk and Petals from Japan and Thailand

Dear Mr. Izumi:

In your letter dated March 18, 2008, you requested a tariff classification ruling A sample was submitted for review with your inquiry, and will not be returned.

The St. Orient Spa Bath Milk and Petals consists of a two-part container filled with bath milk and dried flower petals. The clear rectangular container is filled with dried flower petals. The opaque white square cap is filled with bath milk. The bath milk is poured into the bath water, and the dried flowers are sprinkled on top of the bath water. The country of origin for the dried flower petals is Thailand. The bath milk is manufactured in Japan. All components are packaged together for retail sale in Japan.

The Explanatory Notes to the Harmonized Tariff System provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. The item is considered a set for tariff purposes. No one heading in the tariff schedule covers the set; GRI 1 cannot be used as a basis of classification. GRI 3 provides for goods that are, prima facie, classifiable in two or more headings. GRI 3 (b) provides that mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale shall be classified as if they consisted of the material or component, which gives them their essential character. GRI 3 (c) provides that when goods cannot be classified by reference to GRI 3 (a) or 3 (b), they are to be classified in the heading that occurs last in numerical order among those which equally merit consideration. Based upon the nature of the components and their use, it is the opinion of this office that no single item imparts the essential character. Each component is of equal importance; therefore classification will be in accordance with GRI 3 (c). The bath milk is the last item listed in the tariff.

The applicable subheading for the St. Orient Spa Bath Milk and Petals will be 3307.30.5000, HTSUS, which provides for Perfumed bath salts and other bath preparations: Other. The rate of duty will be 4.9 percent ad valorem.

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. As per the above regulations, the ingredients must be listed in English. You may request further information from the U.S. Food and Drug Administration, Office of Cosmetics and Colors at 5100 Paint Branch Parkway, College Park, MD 20740-3835, telephone number 301 436-1130.

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/.

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.

As provided in section 134.41(b), Customs Regulations (19 CFR 134.41(b)), the country of origin marking is considered conspicuous if the ultimate purchaser in the U.S. is able to find the marking easily and read it without strain.

With regard to the permanency of a marking, section 134.41(a), Customs Regulations (19 CFR 134.41(a)), provides that as a general rule marking requirements are best met by marking worked into the article at the time of manufacture. For example, it is suggested that the country of origin on metal articles be die sunk, molded in, or etched. However, section 134.44, Customs Regulations (19 CFR 134.44), generally provides that any marking that is sufficiently permanent so that it will remain on the article until it reaches the ultimate purchaser unless deliberately removed is acceptable.

You indicate that the dried flower petals are products of Thailand, and the container and bath milk are produced in Japan. The country of origin marking on the container indicates, “Made in Japan”. The dried flower petals do not undergo any substantial transformation in Japan; therefore, the country of origin is Thailand. The instant product should be marked “Bath Milk – Made in Japan” and “Flower Petals – Product of Thailand”.

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.

Sincerely,

Robert B. Swierupski
Director,

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