The tariff classification of Bath Gift Set, Item Number A008CA01522 from China

N030163 June 20, 2008 CLA-2-34:OT:RR:NC:2:236 CATEGORY: Classification TARIFF NO.: 3401.30.5000 Mr. Troy D. Crago ATICO International USA, Inc. 501 South Andrews Avenue Ft. Lauderdale, FL 33301 RE: The tariff classification of Bath Gift Set, Item Number A008CA01522 from China Dear Mr. Crago: In your letter dated May 23, 2008, you requested a tariff classification ruling. The sample submitted, Bath Gift Set Item Number A008CA01522, consists of a 6 fl. oz shower gel, 6 fl .oz body lotion and a nylon mesh pouf plastic wrapped and packed in a wooden rack. The wooden rack does not have a sturdy construction or fine finish or separate use as a household container. Based upon the nature of the components in the set and their use, it is the opinion of this office that no single item imparts the essential character. Therefore classification will be in accordance with GRI 3c, Harmonized Tariff Schedule of the United States (HTSUS), which requires, in part, that the set be classified in the heading which occurs last in numerical order among those which merit equal consideration. In this case the shower gel appears last in the tariff. The applicable subheading for Bath Gift Set Item Number A008CA01522 will be 3401.30.5000, 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: 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: 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. 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