The tariff classification of a bath gift set from China

N035277 September 3, 2008 CLA-2-33:OT:RR:NC:2:240 CATEGORY: Classification TARIFF NO.: 3304.99.5000; 3307.30.1000; 3924.90.5600 Mr. Troy D. Crago Atico International USA, Inc. 501 South Andrews Avenue Ft. Lauderdale, FL 33301 RE: The tariff classification of a bath gift set from China Dear Mr. Crago: In your letter dated August 4, 2008 you requested a tariff classification ruling. A sample of the Passion Flower 4 Piece Bath Gift Set, Item No. A008CA01786, was submitted for review and is being returned as requested. Item No. A008CA01786 consists of a collection of passion flower scented bath, body and personal items packaged for retail sale in a thin, transparent, flexible PVC box with a cardboard bottom. A ribbon is tied around the box and a hang tag is attached. The set includes a 4 fluid ounce tube of body lotion, a 2.1 ounce jar of bath salt, a 4 fluid ounce bottle of body mist and a bath sponge. The body lotion and body mist are skin care products. The bath salt, composed of sodium chloride, color additives and a fragrance, is a perfumed crystalline substance for softening bath water. The circular shaped bath sponge is an extruded polyethylene mesh body sponge with a braided cord attached for hanging. The articles contained in Item No. A008CA01786 are not put up to meet a particular need or carry out a specific activity. For tariff classification purposes, Item No. A007CA01786 is not a set and each article will be classified separately in its appropriate heading. The applicable subheading for the body lotion and body mist 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 salt 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 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. 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