The tariff classification of bubble bath and bubble bath containers from China

NY M86223 September 19, 2006 CLA-2-39:RR:NC:N2:221 M86223 CATEGORY: Classification TARIFF NO.: 3307.30.5000; 3923.30.0090; 9503.90.0080 Ms. Jacqueline Jefferson JAV International Inc. 500 Ocean Avenue East Rockaway, NY 11518-1235 RE: The tariff classification of bubble bath and bubble bath containers from China Dear Ms. Jefferson: In your letter dated August 24, 2006, on behalf of MZB Accessories LLC, you requested a tariff classification ruling. Samples were included with your request. Style CCR10022-999 is a plastic bubble bath packaging container that is in the shape of a car. The container consists of three pieces: the car shaped container, the cap and the bumper that fits over the cap. The container has four rolling wheels and is a fully functional toy car. It may be used as a play item even when filled with the bubble bath liquid. Style CCR80010-999 is the same car-shaped container described above, but imported with the bubble bath inside. Style CFN20006 is a wavy flat-surfaced novelty bubble bath container measuring approximately 3 inches wide, 8 inches high and I inch deep. The container is translucent blue and is intended to represent an expanse of water. The front part of a fish protrudes out of the front of the container and the rear part of a fish protrudes out of the back of the container. The capped container sits upside down in a colorful reef shaped base. A hangtag is printed with the ingredients and instructions for use. The container will be imported empty. The applicable subheading for the novelty undersea bubble bath container, Style CFN20006, will be 3923.30.0090, which provides for articles for the conveyance or packing of goods, of plastics: carboys, bottles, flasks and similar articles…other. The rate of duty will be 3 percent ad valorem. The applicable subheading for the car shaped container, including its cap and bumper, whether imported empty (Style CCR10022-999), or imported with the bubble bath inside as part of Style CCR80010-999, will be 9503.90.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other toys; reduced-size ("scale") models and similar recreational models, working or not; puzzles of all kinds; parts and accessories thereof…other…other. The rate of duty will be free. The applicable subheading for the bubble bath portion of Style CCR80010-999 will be 3307.30.5000, HTSUS, which provides for perfumed bath salts and other bath preparations: other. The rate of duty will be 4.9 percent ad valorem. Perfumery, cosmetic and toiletry products, including bubble bath liquid, are subject to the requirements of the Federal Food, Drug and Cosmetic Act, which are 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 number 301 436-1130. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Joan Mazzola at 646-733-3023. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division