The tariff classification of two bath gift sets from China

N159395 May 6, 2011 CLA-2-34:OT:RR:NC:2:236 CATEGORY: Classification TARIFF NO.: 3304.30.0000; 3304.99.5000; 3401.30.5000; 6804.30.0000; 9019.10.2050; 9603.29.8090 Ms. Alice Liu Atico International Inc. P.O. Box 14368 Ft. Lauderdale, FL 33302 RE: The tariff classification of two bath gift sets from China Dear Ms. Liu: In your letter dated May 2, 2011, you requested a tariff classification ruling. Samples of the French Lavender Bath Gift Set (Item number A008CA04161, Style A) and Teaberry Bath Gift Set (Item number A008CA04161, Style B), were submitted for review and will be returned as requested. Item No. A008CA04161, Style A, consists of a 6.11 fluid ounce bottle of foot scrub, a 6.11 fluid ounce bottle of foot lotion, a 6.11 fluid ounce bottle of foot wash, a wooden nail brush, a wooden massager, and a pumice stone with a braided cord attached for hanging. The foot scrub and foot wash both contain non-aromatic surfactants, are applied to the skin, lathered, and rinsed. You stated in your letter that the pumice stone is composed of natural quartz sand, lime, and gypsum. It is not derived from a synthetic chemical. The pumice stone is designed to remove dead skin by rubbing against a rough surface. 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. It is the opinion of this office that the “Bath Gift Set, Item #A008CA04161, Style A” is not a set for tariff classification purposes; therefore, each item must be classified separately within its appropriate tariff heading. The applicable subheading for the foot scrub and the foot wash 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. The applicable subheading for the foot lotion will be 3304.30.0000, 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. The rate of duty will be free. The applicable subheading for the wooden massager will be 9019.10.2050, HTSUS, which provides for Mechano-therapy appliances and massage apparatus, other then electrically operated. The rate of duty will be free. The applicable subheading for the nail brush will be 9603.29.8090, HTSUS, which provides for Toothbrushes, shaving brushes, hair brushes, nail brushes, eyelash brushes and other toilet brushes for use on the person, including such brushes constituting parts of appliances: Other: Other. The rate of duty will be 0.3¢ each plus 3.6%. The applicable subheading for the pumice stone will be 6804.30.0000, HTSUS, which provides for Millstones, grindstones, grinding wheels and the like…hand sharpening or polishing stones, and parts thereof, of natural stone, of agglomerated natural or artificial abrasives, or of ceramics with or without parts of other materials: hand sharpening or polishing stones. The rate of duty will be free. Item No. A008CA04161, Style B, consists of a 6.11 fluid ounce bottle of body scrub, a 6.11 fluid ounce bottle of body lotion, a 6.11 fluid ounce bottle of body wash, a wooden body brush with a braided cord attached for hanging and a wooden massager. The body scrub and body wash do not contain any aromatic or modified aromatic surface-active agents; both contain surfactants, are applied to the skin, lathered, and rinsed. 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. It is the opinion of this office that the “Bath Gift Set, Item #A008CA04161, Style B” is not a set for tariff classification purposes; therefore, each item must be classified separately within its appropriate tariff heading. The applicable subheading for the body scrub and the body wash 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. 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: Other: Other. The rate of duty will be free. The applicable subheading for the wooden body brush will be 9603.29.8090, HTSUS, which provides for Toothbrushes, shaving brushes, hair brushes, nail brushes, eyelash brushes and other toilet brushes for use on the person, including such brushes constituting parts of appliances: Other: Other. The rate of duty will be 0.3¢ each plus 3.6%. The applicable subheading for the wooden massager will be 9019.10.2050, HTSUS, which provides for Mechano-therapy appliances and massage apparatus, other then electrically operated. The rate of duty will be free. 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