The tariff classification of a Plush Bath Gift Set in Ceramic Tub from China.

N169937 June 21, 2011 CLA-2-69:OT:RR:NC:4:428 CATEGORY: Classification TARIFF NO.: 3307.30.5000; 6913.90.5000; 9503.00.0085 Mr. Aaron Cullen Barthco International, division of OHL One CVS Drive Woonsocket, RI 02895 RE: The tariff classification of a Plush Bath Gift Set in Ceramic Tub from China. Dear Mr. Cullen: In your letter dated June 1, 2011, you requested a tariff classification ruling on behalf of your client, CVS/Pharmacy. The merchandise under consideration is described as the Plush Bath Gift Set in Ceramic Tub, item number 851316. A sample of the item was submitted with your ruling request and will be returned to you. The Plush Bath Gift Set in Ceramic Tub consists of a 7-inch-high plush bear dressed in a pink bathrobe with a matching pink bow on its head, a 2 fluid ounce bottle of scented bubble bath, and a decorative dolomite ceramic article measuring approximately 8 inches long by 4.5 inches high by 4 inches wide, and shaped to resemble a claw-footed bathtub. The bear and bubble bath are packed inside the ceramic tub. The Plush Bath Gift Set in Ceramic Tub is not considered a set for tariff purposes. The applicable subheading for the bubble bath will be 3307.30.5000, HTSUS, which provides for “Pre-shave, shaving or after-shave preparations, personal deodorants, bath preparations, depilatories and other perfumery, cosmetic or toilet preparations, not elsewhere specified or included…: Perfumed bath salts and other bath preparations: Other.” The general rate of duty will be 4.9 percent ad valorem. The applicable subheading for the decorative ceramic bathtub will be 6913.90.5000, HTSUS, which provides for “Statuettes and other ornamental ceramic articles: Other: Other: Other.” The general rate of duty will be 6 percent ad valorem. The applicable subheading for the plush bear will be 9503.00.0085, HTSUS, which provides for “Tricycles, scooters, pedal cars and similar wheeled toys; dolls’ carriages; dolls, other toys…: Other: Labeled for use by other persons.” The general rate of duty will be Free. 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 Nicole Sullivan at (646) 733-3028. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division