The tariff classification of “Spa Soap Gift Set” from China

NY F88350 June 22, 2000 CLA-2-29:RR:NC:2:240 F88350 CATEGORY: Classification TARIFF NO.: 3304.99.5000; 3307.30.1000; 3307.30.5000; 3401.11.5000; 3402.20.5000; 3924.90.5500; 6702.90.3500 Ms. Stacy Haines Wal*Mart Stores, Inc. 702 SW 8th Street Bentonville, AR 72716-8023 RE: The tariff classification of “Spa Soap Gift Set” from China Dear Ms. Haines: In your letter dated June 1, 2000, you requested a tariff classification ruling. Two samples of Style # OEM-00124-ASST, each described as “Spa Soap Gift Set,” were submitted with your inquiry and are being returned as requested. Gift Set A contains apple scented shower gel, body lotion, bath crystals, a bath fizzer, a transparent bar of soap, an artificial flower and fruit decoration made of plastic and fabric and a body sponge in a red nylon mesh. Gift Set B contains apple scented body lotion, shower gel, bath crystals, bath beads, a transparent bar of soap and a body sponge in a red nylon mesh. The gift sets are shrink wrapped in plastic, rectangular shaped containers with plastic handles. For Customs purposes, the Spa Soap Gift Sets are not sets and each item will be separately classified. The applicable subheading for body lotion will be 3304.99.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for Beauty or make-up preparations and preparations for the care of the skin (other than medicaments), including sunscreen or sun tan preparations; manicure or pedicure preparations: Other: Other. The rate of duty will be free. The applicable subheading for bath crystals will be 3307.30.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for Perfumed bath salts and other bath preparations: Bath salts, whether or not perfumed. The rate of duty will be 5.8 percent ad valorem. The applicable subheading for bath beads and bath fizzer 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 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 free. The applicable subheading for shower gel, will be 3402.20.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for Organic surface-active agents (other than soap); surface-active preparations, washing preparations (including auxiliary washing preparations) and cleaning preparations, whether or not containing soap, other than those of heading 3401: Preparations put up for retail sale: Other:… The rate of duty will be free. The applicable subheading for the body sponge and plastic container 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 artificial flower and fruit decoration will be 6702.90.3500, Harmonized Tariff Schedule of the United States (HTS), which provides for artificial flowers, foliage and fruit and parts thereof; articles made of artificial, foliage of fruit: Of other materials: Other: Of man-made fibers….. The rate of duty will be 9 percent ad valorem. Perfumery, cosmetic and toiletry products are subject to the requirements of the Federal Food, Drug, and 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 212-637-7066. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division