The tariff classification of Detox Total Body Cleanse 5 Day Introductory Kit from Great Britain

NY K82282 February 2, 2004 CLA-2-33:RR:NC:2:240 K82282 CATEGORY: Classification TARIFF NO.: 2106.90.9998; 3304.99.5000; 3401.30.5000; 9603.29.8090 Ms. Kris Spurbeck Target Customs Brokers, Inc 1000 Nicollet Mall Minneapolis, Minnesota 55403 RE: The tariff classification of Detox Total Body Cleanse 5 Day Introductory Kit from Great Britain Dear Ms. Spurbeck In your letter you requested a tariff classification ruling for Detox Total Body Cleanse 5 Day Introductory Kit on behalf of your client Target Stores. The Detox Total Body Cleanse 5 Day Introductory Kit contains a selection of products stated to detoxify and stimulate the body’s natural processes. The products target the digestion, circulatory system and the skin. The cardboard retail package contains a bottle of Body Conditioner, a bottle of Body Wash, Body Brush, 5 Day Plan Dietary Supplement Total Body Cleanse and Body Freshener Dietary Supplement. The Body Conditioner is a body lotion used to moisturize and smooth the skin. The Body Wash cleanses, exfoliates and draws out impurities from the skin. The Body Brush, a round brush with slip through handle valued at $4.47, removes dead skin cells. The 5 Day Plan Dietary Supplement Total Body Cleanse consists of 5 metal phials with twist caps and 5 tablets packaged together in a fitted foam container with plastic cover. The contents of the phial are added to a liter of water. The table is to be taken with the diluted phial contents. The products are stated to flush away toxins and stimulate the body’s natural detoxifying systems. The phial contains water, glycerol, flavorings, dl alpha tocophenyl acetate, ascorbic acid, sodium citrate, xanthan gum, citric acid, sodium chloride, sorbic acid, peppermint oil and selenium amino acid chelate. The table contains glutathione reduced form, sorbitol, microcystalline cellulose, magnesium stearate and silicon dioxide. The Body Freshener consists of 7 tablets containing agaricus bisporus extract (a dried mushroom extract), microcystalline cellulose, stearic acid and silicon dioxide. The product, to be taken daily, is claimed to neutralize odors in the intestine thereby producing fresher breath and reduced odors. The Explanatory Notes of the Harmonized Tariff System provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. Explanatory Note X to GRI 3(b) provides that the term "goods put up in sets for retail sale" means goods that: (a) consist of at least two 2 different articles which are prima facie, classifiable in different headings: (b) consist of articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking. Although the Detox Total Body Cleanse 5 Day Introductory Kit is 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 5 Day Plan Dietary Supplement Total Body Cleanse and Body Freshener Dietary Supplement will be 2106.90.9998, Harmonized Tariff Schedule of the United States (HTS), which provides for Food preparations not elsewhere specified or included: Other: Other: Other. The rate of duty will be 6.4 percent ad valorem. The applicable subheading for the Body Conditioner 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. 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 U.S. Food and Drug Administration, Office of Cosmetics and Colors, 5100 Paint Branch Parkway, College Park, MD 20740-3835 (202) 418 3412. The applicable subheading for the Body Wash will be 3401.30.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for Organic surface-active products and preparations for washing the skin, in the form of liquid or cream and put up for retail sale, whether or not containing soap: Other. The rate of duty will be free. The applicable subheading for the Body Brush will be 9603.29.8090, Harmonized Tariff Schedule of the United States (HTS), which provides for Toothbrushes, shaving brushes, hair brushes, nail brushes, eyelash brushes and other toilet brushes for use on the person, including such brushes constituting parts of appliances: Other: Valued over 40 cents each, Other. The rate of duty will be 0.3 cents each plus 3.6% ad valorem 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