The tariff classification of Snowman Bath Fizzies from Hong Kong

NY K84314 March 30, 2004 CLA-2-33:RR:NC:2:240 K83314 CATEGORY: Classification TARIFF NO.: 3307.30.1000 Mr. Todd D. Bulmash Paris Presents Incorporated 3800 Swanson Court Gurnee, IL 60031-1261 RE: The tariff classification of Snowman Bath Fizzies from Hong Kong Dear Mr. Bulmash: In your letter dated March 16, 2004 you requested a tariff classification ruling. A sample was submitted with your inquiry and will be returned as requested. The Snowman Bath Fizzies, Item no. 03-1066, consists of two large white fizzy balls packed for retail sale in a clear plastic tube. The tube has a picture of a snowman and has a winter hat made of textile material firmly attached to the top of the tube. The bath fizzies are composed of sodium bicarbonate, sodium carbonate, sodium C-12-13 alkyl sulfate, pentasodium triphosphate, citric acid, ascorbic acid and a fragrance. When dropped into the bath water, it produces bubbles and softens the water. In your letter you suggest classification in Chapter 95 as a festive article. In general, merchandise is classifiable as a festive article in heading 9505, HTS, when the article, as a whole: 1. Is not predominately of precious or semiprecious stones, precious metal or metal clad with precious metal; 2. Functions primarily as a decoration or functional item used in celebration of, and for entertainment on, a holiday; and 3. Is associated with or used on a particular holiday. The primary function of the item is not a decoration nor is it a functional item used in celebration of and for entertainment on, a holiday. It is a bath preparation used year round and not considered a festive article. Since the Bath Fizzies contain chemical salts and functions as a water softener, it is a bath salt classifiable in subheading 3307.30.1000, HTS. The applicable subheading for the Snowman Bath Fizzies 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. Perfumery, cosmetic and toiletry products are subject to the requirements of the Food, Drug and Cosmetic Act, which is 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