The tariff classification Octagon Tin Gift Set GB54/SAM'S Item Number348125 from Canada, China and New Zealand

NY C89233 June 29, 1998 CLA-2-33:RR:NC:2:240 C89233 CATEGORY: Classification TARIFF NO.: 3304.99.5000; 3307.30.1000; 3307.30.5000; 3307.49.0000; 3401.11.5000; 3924.90.5500; 6914.90.8000; 7323.99.5060; 9019.10.2050 Ms. Helen Newell Polardreams International Ltd. 602 W. Burlington Fairfield, IA 52556 RE: The tariff classification Octagon Tin Gift Set GB54/SAM'S Item Number 348125 from Canada, China and New Zealand Dear Ms. Newell: In your letter dated June 15, 1998 you requested a tariff classification ruling. A sample of an Octagon Tin Gift Set GB54/SAM'S Item Number 348125 was submitted with your inquiry. The tin-plated octagon container is filled with a bottle of Bath & Shower Gel, a bottle of Body Lotion, a bottle of Bath Salts, a bottle of Bath Oil Pearls, a bar of Hand & Body Soap, a Soap Dish, an Aroma Diffuser with a bottle of Diffuser Room Fragrance Oil, a Massage Tool and a Body Sponge. The Hand &Body Soap is manufactured in New Zealand. The Soap Dish and Bath Oil Pearls are manufactured in Canada. The remaining articles are manufactured in China. The articles are packaged in China. The Octagon Tin Gift Set is not considered a set for Customs purposes. Each item will be classified separately. The applicable subheading for the Bath Salts will be 3307.30.1000, Harmonized Tariff Schedule of the United States (HTS), 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 Bath & Shower Gel, Bath Oil Pearls and Bath & Massage Oil will be 3307.30.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for Perfumed bath salts, and other bath preparations. The rate of duty will be 4.9 percent ad valorem. The applicable subheading for the Diffuser Room Fragrance Oil will be 3307.49.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Preparations for perfuming or deodorizing rooms, including odoriferous preparations used during religious rites: Other. The rate of duty will be 6 percent ad valorem. The applicable subheading for the Hand & Bath Soap will be 3401.11.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for Soap and organic surface-active products and preparations, in the form of bars, cakes, molded pieces or shapes, and paper, wadding, felt and nonwovens, impregnated, coated or covered with soap or detergent: For toilet use (including medicated products): Other. The rate of duty will be 0.2 cents per kilo plus 0.7 percent ad valorem.. The applicable subheading for the Body Sponge and Soap Dish will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for Tableware, kitchenware, 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 ceramic Aroma Diffuser will be 6914.90.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for Other Ceramic articles. The rate of duty will be 6.1 percent ad valorem. The applicable subheading for the tin-plated Octagon Tin will be 7323.99.5060, Harmonized Tariff Schedule of the United States (HTS), which provides for Table, kitchen or other household articles, of iron or steel, other, other, nor coated or plated with precious metal, of tin-plate. The rate of duty will be 0.6 percent ad valorem. . The applicable subheading for the wooden ball massager will be 9019.10.2050, Harmonized Tariff Schedule of the United States (HTS), which provides for Mechano-therapy appliances; massage apparatus; psychological aptitude-testing apparatus; parts and accessories thereof: Other: Other. The rate of duty will be 0.8 percent ad valorem. Cosmetic and toiletry products may be subject to the regulations of the Food and Drug Administration. You may contact them at 5600 Fishers Lane, Rockville, Maryland 20857, telephone number (301) 443-3380. 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 212-466-5768. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division