The tariff classification of a woman’s bath set from China

N161496 May 11, 2011 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6108.92.0030, 3304.99.5000, 3401.30.5000 Mr. Aaron Cullen CVS Onsite Import Client Liaison (for Barthco International, Inc.) One CVS Drive Woonsocket, Rhode Island 02895 RE: The tariff classification of a woman’s bath set from China Dear Mr. Cullen: In your letter dated April 18, 2011 you requested a classification ruling on behalf of your client CVS/ Pharmacy. The submitted sample, item 845599, consists of a woman’s wrap and two small tubes of body lotion and shower gel packaged in a plastic bag for retail sale. The bath wrap is constructed from 100 percent polyester plush knit fabric. The bath robe extends from the top of the bust to below the knee. It features a full front opening with a velcro closure on top; one inch wide removable shoulder straps secured with a button on each end; an elasticized top; and a banded, ruffled, self fabric bottom. The plastic bag in which the bath wrap, body lotion and shower gel are packaged is not suitable for prolonged use and is not of a type sold on its own.  It has a cardboard insert at the bottom to help support the bag and to organize the contents.  It also has a cut-out on one panel so that the consumer can feel the texture of the bath wrap before purchasing the assortment.  The plastic bag is considered to be ordinary packing for the contents. Item #845599 is not a set for tariff classification purposes; therefore, each item will be classified separately in its appropriate heading. We are returning your sample as you requested. The applicable subheading for the bath wrap will be 6108.92.0030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women’s or girls’ slips, petticoats, briefs, panties, nightdresses, pajamas, negligees, bathrobes, dressing gowns and similar articles, knitted or crocheted: Other: Of man-made fibers: Other: Women’s. The duty rate will be 16% ad valorem. The applicable subheading for the 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, 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. 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 Peggy Fitzgerald at 646-733-3052. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division