The tariff classification of a Body Care Set from China

N030915 June 27, 2008 CLA-2-33:RR:NC:2:240 CATEGORY: Classification TARIFF NO.: 3304.99.5000; 3307.30.1000; 3401.30.5000; 3924.90.5600 4202.92.4500 Ms. Tonja Davenport Dollar General Corporation 100 Mission Ridge, Import Department Goodlettsville, TN 37072-2170 RE: The tariff classification of a Body Care Set from China Dear Ms. Davenport: In your letter dated June 11, 2008 you requested a tariff classification ruling. A sample of the Body Care Set, Style No. RT110551, was submitted for review and is being returned as requested. Style No. RT110551 consists of a collection of pear scented bath, body and personal items packaged for retail sale in a tote bag. The tote bag, wholly constructed of polyvinyl chloride (PVC) plastic sheeting material, features a carry handle and a Velcro-like tab closure. The bag contains body scrub, shower gel, body lotion, bath salts, and a bath sponge. The body scrub and body lotion are skin care products. The bath salts, which contain 98% sodium chloride, are poured directly into running bath water. The shower gel is a skin cleanser applied directly to the body for cleansing the skin and does not contain any aromatic or modified aromatic surface-active agents. The circular shaped bath sponge is an extruded polyethylene mesh body sponge with a braided cord attached for hanging. The tote bag and toiletries are not put up to meet a particular need or carry out a specific activity. The tote bag is designed to provide storage, protection, portability and organization to person effects during travel and does not share a nexus with the other items. For tariff classification purposes, Body Care Set, Style No. RT110551, is not a set and each article will be classified separately in its appropriate heading. The applicable subheading for the body lotion and scrub will be 3304.99.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for beauty or make-up preparations and preparations for the care of the skin (other than medicaments), including sunscreen or sun tan preparations; manicure or pedicure preparations: other: other: other. The rate of duty will be free. The applicable subheading for the bath salts will be 3307.30.1000, (HTSUS) which provides for perfumed bath salts and other bath preparations: bath salts, whether or not perfumed. The rate of duty will be 5.8 percent ad valorem. The applicable subheading for the shower gel will be 3401.30.5000, (HTSUS) which provides for 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. The applicable subheading for the bath sponge will be 3924.90.5600, (HTSUS), which provides for other household articles and toilet articles, of plastics: other: other. The rate of duty will be 3.4 percent ad valorem. The applicable subheading for the tote bag will be 4202.92.4500, (HTSUS) which provides for travel, sports and similar bags, with outer surface of plastic sheeting, other. The duty rate will be 20 percent ad valorem. 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/. 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