The tariff classification of Bath Garden® Silky Girl Party Pail from China, Korea and Taiwan

NY J87671 August 27, 2003 CLA-2-33:RR:NC:2:240 J87671 CATEGORY: Classification TARIFF NO.: 3304.30.0000; 3304.99.5000; 3924.90.5500; 4202.92.4500; 4901.10.0040; 4909.00.2000; 6805.20.0000; 7323.99.9060 Ms. Gillian Peirce Polardreams International Ltd. 1100 N. 4th Street Fairfield, IA 52556 RE: The tariff classification of Bath Garden® Silky Girl Party Pail from China, Korea and Taiwan Dear Ms. Peirce: In your letter dated July 23, 2003, you requested a tariff classification ruling. A sample of the Party Pail, Item # MK1982, was not submitted with your inquiry. The Silky Girl Party Pail consists of three individual kits containing facial, pedicure, manicure products and six postcard party invitations. Each kit is packed in a small travel bag and placed inside a decorative steel pail. The travel bags, measuring approximately 6 ¼ inches high by 5 inches wide, are composed of clear plastic sheeting greater than 4 mms. in thickness with handles. The pail, measuring 7 inches tall by 6 ½ inches in diameter, has a handle and a removable lid. The facial kit contains a 40 ml. tube of mud mask, 30 ml. tube of facial scrub, 30 ml. tube of hydrating lotion and an instruction booklet. The manicure kit contains a 30 ml. tube of cuticle cream, five 3.8 ml. bottles of nail polish, six emery boards, composed of an artificial abrasive powder on a cardboard base, and an instruction booklet. The pedicure kit contains a 6.38 oz. package of foot soak, a 40 ml. tube of foot lotion, six plastic toe spreaders and an instruction booklet. All items, with the exception of the nail polish, emery boards and toe spreaders, are made in China. The nail polish is made in Taiwan. The emery boards and toe spreaders are made in Korea. The gift pail is assembled in China, shrink wrapped and packaged for retail sale. Although marketed as a set, it does not meet the qualifications of “goods put up in sets for retail sale” and therefore, each item will be classified separately in its appropriate heading. The applicable subheading for the cuticle cream, nail polish, foot soak and exfoliating foot lotion will be 3304.30.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Beauty or make-up preparations for the care of the skin (other than medicaments), including sunscreen or sun tan preparations; manicure or pedicure preparations. The rate of duty will be free. The applicable subheading for the mud facial mask, exfoliating facial scrub and hydrating 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: Other. The rate of duty will be free. The applicable subheading for the toe spreaders will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for Tableware and 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 travel bags will be 4202.92.4500, Harmonized Tariff Schedule of the United States (HTS), which provides for Travel, sports and similar bags, Other: Other. The duty rate will be 20 percent ad valorem. The applicable subheading for the instruction booklets will be 4901.10.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for Printed books, brochures, leaflets in single sheets….. The duty rate will be free. The applicable subheading for the postcards party invitations will be 4909.00.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for Printed or illustrated postcards. The rate of duty will be 0.4 percent ad valorem. The applicable subheading for the emery boards will be 6805.20.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Natural or artificial abrasive powder or grain, on a base of textile material, of paper, of paperboard or of other materials, whether or not cut to shape or sewn or otherwise made up: On a base of paper or cardboard only. The rate of duty will be free. The applicable subheading for the steel pail will be 7323.99.9060, HTS, which provides for Table, kitchen or other household articles and parts thereof, of iron or Steel… Other… Other… Not coated or plated with precious metal: Other: 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 Food and Drug Cosmetic Act administered by the U.S. Food and Drug Administration. Questions regarding FDA requirements may be addressed to the U.S. Food and Drug Administration, Office of Cosmetics and Colors, 5100 Paint Branch Parkway, College Park, MD 20740-3835, telephone number (202) 418-3412. 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, National Commodity Specialist Division