The tariff classification of a Foot Pampering Set, Style FD-GBFTI from China

NY K88661 September 8, 2004 CLA-2-33:RR:NC:2:240 K88661 CATEGORY: Classification TARIFF NO.: 3304.30.0000 Ms. Gladys Diaz Raia International One Industrial Plaza Bldg. #D Valley Stream, NY 11581 RE: The tariff classification of a Foot Pampering Set, Style FD-GBFTI from China Dear Ms. Diaz : In your letter dated August 9, 2004 you requested a tariff classification ruling on behalf of your client Enchante Accessories Inc. A sample of the Foot Pampering Set, Style FD-GBFTI was submitted for review with your inquiry, and is being returned to you as requested. The Foot Pampering Set, put up for retail sale in a PVC box, contains a tube of foot lotion, a tube of foot scrub, a spray bottle of cooling spray, a tube of foot soak and a foot shaped pumice like article. The items are sold and marketed as a set. The Explanatory Notes to 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. Goods classifiable under GRI 3(b) are classified as if they consisted of the material or component which gives them their essential character, which may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article. This office considers the Foot Pampering Set, used for the care of the feet, to be a set for tariff purposes. The essential character is imparted by the foot scrub, foot soak, and foot lotion, which are classifiable in 3304.30.0000, HTS. The applicable subheading for the Foot Pampering Set, Style FD-GBFTI will be 3304.30.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Manicure or pedicure preparations. 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, telephone (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