The tariff classification of Spiderman, Dora the Explorer and SpongeBob Squarepants 3-in-1 Body Wash, Shampoo and Conditioner from China

N104635 May 17, 2010 CLA-2-34:OT:RR:NC:2:236 CATEGORY: Classification TARIFF NO.: 3401.30.5000 Ms. Christina Yun M.Z. Berger & Company 29-76 Northern Blvd, 4th floor Long Island City, N.Y. 11101 RE: The tariff classification of Spiderman, Dora the Explorer and SpongeBob Squarepants 3-in-1 Body Wash, Shampoo and Conditioner from China Dear Ms. Yun: In your letter dated May 4, 2010, you requested a tariff classification ruling. The samples submitted are as follows: The Spiderman 3-in-1 berry blast body wash, shampoo and conditioner are put up for retail sale in a 13.5 fl oz plastic bottle. The Dora the Explorer 3-in-1 cherry blossom body wash, shampoo and conditioner are put up for retail sale in a 13.5 fl oz plastic bottle. The Sponge Bob Squarepants 3-in1 tropical tangerine body wash, shampoo and conditioner are put up for retail sale in a 13.5 fl oz plastic bottle. Based upon the nature of the components and their use, it is the opinion of this office that no single item imparts the essential character. Therefore classification will be in accordance with GRI 3c, Harmonized Tariff Schedule of the United States (HTSUS), which requires, in part, that the item be classified in the heading which occurs last in numerical order among those which merit equal consideration. In this case the shower gel body wash appears last in the tariff. The applicable subheading for the Spiderman, Dora the Explorer and SpongeBob Squarepants 3-in 1 body wash, shampoo and conditioner will be 3401.30.5000, Harmonized Tariff Schedule of the United States (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 Spiderman, Dora the Explorer and SpongeBob Squarepants 3-in 1 body wash, shampoo and conditioner are subject to the requirements of the Federal Food, Drug, and Cosmetic Act, which is 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 Debra Wholey at (646) 733-3034. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division