The tariff classification of Holiday Soap Molding Kit 2008, Style# 700678, from China

N027438 May 21, 2008 CLA-2-34:OT:RR:NC:2:236 CATEGORY: Classification TARIFF NO.: 3401.11.5000 Ms. Cecilia Balaguer Reeves International, Inc. 14 Industrial Road Pequannock, NJ 07440 RE: The tariff classification of Holiday Soap Molding Kit 2008, Style# 700678, from China Dear Ms. Balaguer: In your letter dated April, 22, 2008, you requested a tariff classification ruling. The holiday soap molding kit contains one large soap bar, a blister mold, a gram of red color, two rubber stamps, four pieces of wrapping paper, a paper rope and an instruction booklet.    The large soap bar contains enough soap to make approximately four small soap bars. Slices from the large soap bar can be melted in the microwave and then reformed in the mold to make small bars. The smaller soap bars can then be decorated and wrapped. The Explanatory Notes to the Harmonized Tariff System provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. Explanatory Note X to GRI 3 (b) provides that the term "goods put up in sets for retail sale" means goods that; (a) consist of at least two different articles which are, prima facie, classifiable in different headings; (b) consist of articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without re-packing. Goods classifiable under GRI 3 (b) are classified as if they consisted of the material or component which gives them their essential character, which may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article. GRI 3 (c) provides that when goods cannot be classified by reference to GRI 3 (a) or 3 (b), they are to be classified in the heading that occurs last in numerical order among those which equally merit consideration. The Holiday Soap Molding Kit 2008 will be classified as a GRI 3 (b) set for tariff classification purposes, with the essential character imparted by the soaps. The applicable subheading for the Holiday Soap Molding Kit 2008 will be 3401.11.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Soap; organic surface-active products and preparations for use as soap, in the form of bars, cakes, molded pieces or shapes, whether or not containing soap; organic surface-active products and preparations for washing the skin, in the form of liquid or cream and put up for retail sale, whether or not containing soap; paper, wadding, felt and nonwovens impregnated, coated or covered with soap or detergent: Soap and organic surface-active products and preparations, in form of bars, cakes, molded pieces or shapes, and paper, wadding, felt and nonwovens, impregnated, coated or covered with soap or detergent: For toilet use (including medicated products): Other. The rate of duty will be Free.  Cosmetic and toiletry products may be subject to the regulations of the Food and Drug Administration. You may contact them at 5600 Fishers Lane, Rockville, Maryland 20857, telephone number (301) 443-3380. 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 Debra Wholey at 646-733-3034. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division