The tariff classification of Item #467224 Sugar Plums 3 Piece Gift Set from China

N036258 September 9, 2008 CLA-2-33:OT:RR:NC:2:240 CATEGORY: Classification TARIFF NO.: 3304.10.0000; 3304.99.5000; 3401.30.5000 Ms. Cheryl L. Martin CVS Pharmacy One CVS Drive Woonsocket, RI 02895 RE: The tariff classification of Item #467224 Sugar Plums 3 Piece Gift Set from China Dear Ms. Martin: In your letter dated August 14, 2008, you requested a tariff classification ruling. A sample of the Item #467224 Sugar Plums 3 Piece Gift Set was submitted with your ruling request, and will be returned to you, as requested. The item consists of a 3.5 oz. shower gel, 05 oz lip balm, and a 3.5 oz. body lotion. The items are packaged together in a PVC bag. The bag is not suitable for prolonged use nor is of a type sold on its own. The PVC bag is ordinary packing for the contents. The specified toiletries are not put up to meet a particular need or carry out a specific activity. Item #467224 Sugar Plums 3 Piece Gift Set is not a set for tariff classification purposes. Each item will be classified separately in its appropriate heading. The applicable subheading for the lip balm will be 3304.10.0000, 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: Lip make-up preparations. The rate of duty will be free. The applicable subheading for the body lotion will be 3304.99.5000, 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. The rate of duty will be free. 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. Perfumery, cosmetic, and toiletry products are subject to the requirements of the Federal Food, Drug and Cosmetic Act, which are administered by the U.S. Food and Drug Administration. You may contact them at 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. 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 Stephanie Joseph at 646-733-3268. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division