The tariff classification of "Cool Blue Wand Tooth Whitening System" from China

NY L81023 December 17, 2004 CLA-2-33:RR:NC:2:240 L81023 CATEGORY: Classification TARIFF NO.: 3306.90.0000 Mr. Henry Van WTS Customs Brokerage Co., Inc. 8901 S. La Cienega Blvd., Suite 110 Inglewood, CA 90301-4401 RE: The tariff classification of "Cool Blue Wand Tooth Whitening System" from China Dear Mr. Van: In your letter dated November 12, 2004 you requested a tariff classification ruling. A sample of the "Cool Blue Wand Tooth Whitening System" was submitted for review with your ruling request. The item is a tooth whitening treatment consisting of three tubes of whitening gel, three tubes of whitening gel accelerator, a 30 ml spray bottle containing whitening rinse, a 15 ml spray bottle containing whitening rinse accelerator and a coolblue wand. The wand is a battery operated hand held blue light with a plastic mouthpiece applicator. The whitening gel and whitening gel accelerator are dispensed into the center of the applicator. The wand light is turned on and the applicator is placed into the mouth. The wand has an automatic two-minute shut off control. The whitening rinse and whitening rinse accelerator are used to maintain the whitening process. Based on your letter, the Cool Blue Wand Tooth Whitening System is solely designed to whiten teeth and is not to be used for the treatment of disease. The components of the set consist of two different articles which are, prima facie, classifiable in different headings. They are put up together to carry out the specific activity of whitening teeth and packaged for sale directly to users without repacking. For tariff classification purposes, the item meets the qualifications of "goods put up in sets for retail sale" with the essential character imparted by the whitening gel. The sample will not be returned. The applicable subheading for the "Cool Blue Wand Tooth Whitening System" will be 3306.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Preparations for oral or dental hygiene including denture fixative pastes and powders: Other….. The rate of duty will be free. 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