L81155 L8 Ruling Active

The tariff classification of Bath & Body Gift Set in Christmas Ornament (VSB1804-872) from China

Issued December 17, 2004 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3304.99.5000, 3401.30.5000

Headings: 3401, 3304

Product description

The gift set consists of a1 fl oz bottle of Silkening Body Lotion and a 1 fl oz bottle of Refreshing Shower Gel packaged together in a round Christmas ball ornament. Although the packaging for the bath articles is in the shape of a Christmas tree ornament with a ribbon loop attached allowing the item to be hung from a Christmas tree, the instant product is not sold or used permanently as Christmas tree decoration. The ornament is considered to be packing for the bath articles.

CBP rationale

The applicable subheading for the Silkening Body Lotion 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. The applicable subheading for the Refreshing Shower Gel 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 u[p for retail sale, whether or not containing soap: Other.

Full text

NY L81155 December 17, 2004 CLA-2-33:RR:NC:2:240 L81155 CATEGORY: Classification TARIFF NO.: 3304.99.5000; 3401.30.5000 Ms. Irene Kwok CGROUP US Inc. C/o Mr. Zakir Ally 12 West 57 Street 5th Floor New York, NY 10019 RE: The tariff classification of Bath & Body Gift Set in Christmas Ornament (VSB1804-872) from China Dear Ms. Kwok: In your letter dated November 26, 2004 you requested a tariff classification ruling. A sample of the Bath & Body Gift Set in Christmas Ornament (VSB1804-872) was submitted for review. The gift set consists of a1 fl oz bottle of Silkening Body Lotion and a 1 fl oz bottle of Refreshing Shower Gel packaged together in a round Christmas ball ornament. Although the packaging for the bath articles is in the shape of a Christmas tree ornament with a ribbon loop attached allowing the item to be hung from a Christmas tree, the instant product is not sold or used permanently as Christmas tree decoration. The ornament is considered to be packing for the bath articles. The applicable subheading for the Silkening Body Lotion 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..:Other: Other: Other. The rate of duty will be free and will remain the same in 2005. The applicable subheading for the Refreshing Shower Gel 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 u[p for retail sale, whether or not containing soap: Other. The rate of duty will be free and will remain the same in 2005. 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

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