The tariff classification of a bath gift set from China

N159375 May 6, 2011 CLA-2-34:OT:RR:NC:2:236 CATEGORY: Classification TARIFF NO.: 3304.99.5000; 3401.30.5000; 3924.90.5650 Ms. Alice Liu Atico International Inc. P.O. Box 14368 Ft. Lauderdale, FL 33302 RE: The tariff classification of a bath gift set from China Dear Ms. Liu: In your letter dated April 1, 2011, you requested a tariff classification ruling. A sample of the Juicy Wild Berry Scent Bath Gift Set (Item number A008CA02001) was submitted for review and will be returned as requested. Item No. A008CA02001 consists of a 9.46 fluid ounce bottle of shower gel, contains non-aromatic surfactants, is applied to the skin, lathered, and rinsed, a 1.65 fluid ounce jar of body butter and an extruded polyethylene mesh bath sponge with a braided cord attached for hanging. The items are 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 Explanatory Notes to the Harmonized Tariff System, although not legally binding, provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. Explanatory Note X to GRI 3 (b) provides that the term "goods put up in sets for retail sale" means goods that; (a) consist of at least two different articles which are, prima facie, classifiable in different headings; (b) consist of articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without re-packing. Goods classifiable under GRI 3 (b) are classified as if they consisted of the material or component which gives them their essential character, which may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article. GRI 3 (c) provides that when goods cannot be classified by reference to GRI 3 (a) or 3 (b), they are to be classified in the heading that occurs last in numerical order among those which equally merit consideration. The subject merchandise will be classified as a set for tariff classification purposes, with the essential character imparted by the shower gel. The applicable subheading for the shower gel will be 3401.30.5000, Harmonized Tariff Schedule of the United States (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. In your letter you requested that if this merchandise is deemed classifiable as a set, to also provide you with the individual classifications for each piece, as you may import each piece separately. The applicable subheading for the body butter, if imported separately, 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: Other: Other. The rate of duty will be free. The applicable subheading for the bath sponge, if imported separately, will be 3924.90.5650, HTSUS, which provides for… toilet articles, of plastics: Other: Other…Other. The rate of duty will be 3.4 percent ad valorem. 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. 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 Nuccio Fera at (646) 733-3434. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division