The tariff classification of the Exfoliating Soap Stack, (toiletry) from China, United States and packed in Canada

NY G81941 September 29, 2000 CLA-2-34:RR:NC:SP:236 G81941 CATEGORY: Classification TARIFF NO.: 3401.11.5000; 9801.00.1097 Mr. Larry Diamond CSI International 642 De Courcelle Street, Suite 304 Montreal, Quebec Canada H3C 3C5 RE: The tariff classification of the Exfoliating Soap Stack, (toiletry) from China, United States and packed in Canada Dear Mr. Diamond: In your letter received August 30, 2000, you requested a tariff classification ruling. The sample submitted, Exfoliating Soap Stack (toiletry) consists of one bar of soap scented with ginger tea, one bar of soap scented with one jasmine tea, and one bar of soap with scented green tea, a loofah and a pumice block. The sample submitted with this request is packaged for retail sale. The soap is manufactured in the United States. The pumice and the loofah are manufactured in China. The General Rule of Interpretation (GRI) 3(b), HTSUSA, states in parts that goods put up in sets for retail sale, which cannot be classified by reference to 3 (a), shall be classified as if they consisted of the component which gives them their essential character. The three bars of soap, which is classifiable as component of the product, gives the set its essential character. The applicable subheading for the Exfoliating Soap Stack (toiletry) will be 3401.11.5000, Harmonized Tariff Schedule of the United States, (HTS), which provides for Soap; organic surface-active products and preparations for use as soap, in the form of bars, cakes, molded pieces or shapes, whether or not containing soap; paper, wadding, felt and nonwovens impregnated, coated or covered with soap or detergent: Soap and organic surface-active products and preparations, in 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. However, based on the information provided, the soap bars are eligible for classification as American Goods Returned, upon compliance with all applicable regulations. The subheading will be 9801.00.1097, (HTS), which provides for products of the United States when returned after having been exported, without having been advanced in value or improved in condition by any process of manufacture or other means while abroad: other. The duty rate is free. Perfumery, cosmetic and toiletry products are subjected 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 Deborah Walsh at 212-637-7062. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division