The tariff classification of Licensed Bath Fizzies and For Girls Crushed Fizzies from China

NY K87052 July 12, 2004 CLA-2-33:RR:NC:2:240 K87052 CATEGORY: Classification TARIFF NO.: 3307.30.1000; 7117.90.7500; 9503.49.0000 Mr. Chris Fladager Norvanco International Inc. 21902 64th Avenue South Kent, WA 98032 RE: The tariff classification of Licensed Bath Fizzies and For Girls Crushed Fizzies from China Dear Mr. Fladager: In your letter dated June 14, 2004 you requested a tariff classification ruling on behalf of your client Spin Master, Inc. Samples were submitted for review with your inquiry and will be disposed. The Licensed Bath Fizzies, packed for retail sale, consists of a bath fizzy ball and a toy figurine (SpongeBob). When the bath fizzy ball is dropped into bath water, it produces bubbles, changes the water color and softens the water. The For Girls Crushed Fizzies, packed for retail sale, consists of three bath fizzy balls and a plastic bracelet. When the bath fizzy ball is dropped into bath water, it produces bubbles, changes the water color and softens the water. The bracelet is valued at more than 20 cents per dozen pieces and measures approximately 3” in diameter. The item, designed for use by young girls, features a double row of pink colored beads surrounding a pink flower shaped plastic charm. The beads and charm are threaded on a rubber elastic cord. The bath fizzy balls are composed of citric acid, sodium bicarbonate, sodium carbonate, sodium chloride, glycerin, vitamin E, veg essential oil, a fragrance, edible colorant and distilled water. As stated in your letter, the bath fizzies may also contain D&C red #22, FD&C blue #1 and D&C orange #11. In your letter you suggest classification under 3307.30.5000, HTS. Based on the composition, the bath fizzy balls are considered bath salts and properly classified under 3307.30.1000, HTS. The applicable subheading for the bath fizzy ball 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. The applicable subheading for the bracelet will be 7117.90.7500, Harmonized Tariff Schedule of the United States (HTS), which provides for imitation jewelry: Other: Other: Valued over 20 cents per dozen pieces or parts: Other: Of plastics….. The rate of duty will be free. The applicable subheading for the toy figurine (SpongeBob) will be 9503.49.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for toys representing animals or non-human creatures (for example, robots and monsters) and parts and accessories thereof: Other….. The rate of duty will be free. 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