The tariff classification of a bath gift set from China

N035297 August 29, 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 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 Nutmeg and Ginger 4 Piece Bath Gift Set, Item No. A008CA01111, was submitted for review and is being returned as requested. Item No. A008CA01111 consists of a collection of nutmeg and ginger 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 3.38 fluid ounce bottle of body lotion, a clear cellophane bag containing three 10g bath fizzle balls, a 3.38 fluid ounce bottle of shower gel, which does not contain any aromatic or modified aromatic surface-active agents, and a bath sponge. Item No. A008CA01111 is a set and will be classified in the heading which occurs last in numerical order among those which merit equal consideration in accordance with GRI 3(c). The applicable subheading for the Nutmeg and Ginger 4 Piece Bath Gift Set 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. 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 Debra Wholey at (646) 733-3034. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division