The tariff classification of “Flower Soap Gift Set” and “Basket Soap Gift Set” from China

NY G86079 January 16, 2001 CLA-2-33:RR:NC:2:240 G86079 CATEGORY: Classification TARIFF NO.: 3304.99.5000; 3307.30.1000; 3307.30.5000; 3401.11.5000; 3402.20.5000; 3924.90.5500; 7323.99.9060 Ms. Graciela DeAlcon Wal*Mart Stores, Inc. 702 Southwest 8th Street Bentonville, AR 72716-8023 RE: The tariff classification of “Flower Soap Gift Set” and “Basket Soap Gift Set” from China Dear Ms. DeAlcon: In your letter dated December 20, 2000, you requested a tariff classification ruling. A sample of each of the above gift sets were submitted with your inquiry and are being returned as requested. The “Flower Soap Gift Set”, Stock No. QEM-00780, contains a bar of soap resembling a daisy, a tube of body lotion, three bath beads and a package of bath crystals packed in a flower shaped polypropylene dish. The “Basket Soap Gift Set”, Stock No. QEM-00725R, contains a vegetable based bar of soap, a bottle of body wash, a package of bath grains (crystals) and a netting body sponge packed in a square shaped wire basket. The wire basket and polypropylene dish, including their contents, do not meet a particular need or carry out a specific activity. For Customs purposes, the goods do not comprise a set. Also, the basket and dish are not a kind normally used for packing such goods. Therefore, each article 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 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 the body wash 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 netting body sponge and polypropylene 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 for the wire basket will be 7323.99.9060, Harmonized Tariff Schedule of the United States (HTS), which provides for Table, kitchen or other household articles: Of iron or steel: Other: Other….. The rate of duty will be 3.4 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