The tariff classification of "Finding Nemo Bubble Bath", Item CFN20006, from China

NY M80117 February 7, 2006 CLA-2-33:RR:NC:2:240 M80117 CATEGORY: Classification TARIFF NO.: 3307.30.5000 Ms. Jacqueline Jefferson JAV International Inc. 500 Ocean Avenue East Rockaway, New York 11518-1235 RE: The tariff classification of "Finding Nemo Bubble Bath", Item CFN20006, from China Dear Ms. Jefferson: In your letter dated January 20, 3006 you requested a tariff classification ruling. A sample was submitted for review with your ruling request and will not be returned. The item consists of bubble bath, packaged for retail sale, in a 10 ounce plastic container. The bottom of the container has a black plastic cap which fits into a plastic base resembling the ocean floor. The center of the container has a circular, one-inch cutout designed to fit a 2 piece, snap together, plastic figure of Nemo. In your letter you suggest the classification for the bubble bath in Heading 3307 and the container in Heading 9503. The item is principally a bubble bath container, not primarily a toy article of Heading 9503. The plastic container is packing and will be classified with its contents. The applicable subheading for the bubble bath will be 3307.30.5000, Harmonized Tariff Schedule of the United States (HTSUSA), which provides for Perfumed bath salts and other bath preparations: Other. The rate of duty will be 4.9 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUSA and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. Perfumery, cosmetic and toiletry products are subject to the requirements of the Food, Drug and Cosmetic Act, which are 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 (301) 436-1130. 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