The tariff classification of a Bath Gift Set - Item # 740749 from China

N097059 March 23, 2010 CLA-2-33:OT:RR:NC:2:240 CATEGORY: Classification TARIFF NO.: 3304.99.5000; 3401.30.5000; 3924.90.5600; 4202.92.3031 Ms. Una Sidlik Barthco Division of OHL 2200 Broening Hwy Suite 235 Baltimore, MD 21224 RE: The tariff classification of a Bath Gift Set - Item # 740749 from China Dear Ms. Sidlik: In your letter dated March 9, 2010, you requested a tariff classification ruling on behalf of your client CVS Pharmacy. A representative sample was submitted with your ruling and will be returned as requested. Bath Gift Set - Item # 740749 consists of a tube of shower gel, a bottle of body lotion, and a bath sponge packaged in a toiletry bag for retail sale. The bath sponge is composed of extruded polyethylene mesh with a braided cord attached for hanging. The toiletry bag is constructed of nylon mesh textile material with cotton textile and plastic sheeting trim. The bag, measuring approximately 8 inches (H) x 9 inches (W) x 2.75 inches (D), has one interior storage compartment and a top zippered closure. Bath Gift Set - Item # 740749 is not a set for tariff classification purposes; therefore, each item will be classified separately in its appropriate heading. The applicable subheading for the body lotion 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 shower gel will be 3401.30.5000, 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. 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 toiletry bag will be 4202.92.3031, HTSUS, which provides for Travel, sports and similar bags, with outer surface of textile materials, other, of man-made fibers, other. The duty rate will be 17.6% 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, and the Fair Packaging and Labeling Act (FPLA), 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