The tariff classification of a "Golden Wire Ball with Beads Bath Gift Set" from China

NY L86929 September 2, 2005 CLA-2-33:RR:NC:2:240 L86929 CATEGORY: Classification TARIFF NO.: 3307.30.1000; 8306.29.0000 Ms. Cheryl Santos CVS/Pharmacy One CVS Drive Woonsocket, RI 02895 RE: The tariff classification of a "Golden Wire Ball with Beads Bath Gift Set" from China Dear Ms. Santos: In your letter dated August 5, 2005 you requested a tariff classification ruling. A sample of the “Golden Wire Ball with Beads Gift Set,” CVS Item # 321170, was submitted with your inquiry. The item in question consists of a decorative gold wire ball containing an 8.8 oz. packet of bath salts. The gold wire ball, decorated with colored beads, is made of steel wire measuring approximately 4 inches in diameter. The bath salts, composed of sodium chloride and a fragrance, may also contain FD&C Red no. 4, D&C Red no. 33, FD&C Yellow no. 5 and FD&C Blue no. 1. Once the bath salts are removed, the wire ball can be used as a decorative ornament. For tariff classification purposes, CVC Item # 321170 is not classified as a set because the gold wire ball is a separate article not related to the function of the bath salts. Each item will be classified separately in its appropriate heading. The sample will be returned as requested. The applicable subheading for the bath salts 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. The applicable subheading for the steel wire ball will be 8306.29.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Statuettes and other ornaments, of base metal: 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