The tariff classification of shower gel, a sponge and a glass vase from an unknown country

N168295 June 17, 2011 CLA-2-70:OT:RR:NC:N2:226 CATEGORY: Classification TARIFF NO.: 3401.30.5000; 3924.90.5650; 7013.99.8000 Mr. Aaron Cullen Barthco International, division of OHL One CVS Drive Woonsocket, RI 02895 RE: The tariff classification of shower gel, a sponge and a glass vase from an unknown country Dear Mr. Cullen: In your letter dated May 23, 2011, on behalf of CVS/Pharmacy, you requested a tariff classification ruling. A representative sample of a “Glass Hurricane Set”, item number 853608, was submitted for review and is being returned to you as requested. Item number 853608 consists of a two packets of Essence of Beauty 0.34 fluid ounce shower gel (Citrus Coconut and Sunblossom), a round bath sponge and a large glass vase. The bath sponge is composed of 100 % polyethylene plastic extruded mesh. The glass hurricane-shaped glass vase measures approximately nine and three-quarter inches in height by six inches in diameter at the top opening and four inches in diameter at the base. You indicated in your letter that the unit value of the glass vase is over three dollars but not over five dollars. For tariff purposes, the “Glass Hurricane Set” – item number 853608, is not a set and each article will be classified separately in its appropriate heading. The applicable subheading for the two packets of 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. The applicable subheading for the bath sponge will be 3924.90.5650, 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 glass vase will be 7013.99.8000, HTSUS, which provides for glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes…other glassware: other: other: other: valued over three dollars each: other: valued over three dollars but not over five dollars each. The rate of duty will be 11.3 percent 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 Jacob Bunin at (646) 733-3027. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division