The tariff classification of "Peanuts Bath Scrub" from China

N009598 April 18, 2007 CLA-2-95:RR:NC:2:224 CATEGORY: Classification TARIFF NO.: 9503.00.0080 Mr. Edward Mittelstaedt Mittelstaedt, Galaviz, & Mylin, Inc. 341 Broadway San Francisco, CA 94133 RE: The tariff classification of “Peanuts Bath Scrub” from China Dear Mr. Mittelstaedt: In your letter dated April 9, 2007, you requested a tariff classification ruling. You are requesting the tariff classification on a product that is identified as a “Peanuts Bath Scrub”. It is comprised of a combination nylon loofah and Snoopy toy, and bath flakes. The Snoopy toy amuses a child while the attached loofah is a cleaning implement. The sample will be returned, as requested by you. The item is sold and marketed as a set and it will also be considered a set for the purposes of the tariff. No one heading in the tariff schedule covers these components in combination; GRI 1 cannot be used as a basis of classification. GRI 3 provides for goods that are, prima facie, classifiable in two or more headings. GRI 3 (b) provides that mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale shall be classified as if they consisted of the material or component which gives them their essential character. Noting GRI-3 (b), the component that imparts the essential character to the product will determine the classification of the set. The Snoopy toy portion of the set imparts the essential character to the set. Therefore, the applicable subheading for the “Peanuts Bath Scrub” will be 9503.00.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tricycles, scooters…and similar wheeled toys; dolls’ carriages; dolls, other toys…parts and accessories thereof…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 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. 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 Tom McKenna at 646-733-3025. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division