The tariff classification of the Bath time Play Set from China

N281247 December 2, 2016 CLA-2-34:OT:RR:NC:N4:414 CATEGORY: Classification TARIFF NO.: 3401.30.5000 Ms. Debra Dudzinski GBG Beauty, LLC 350 5th Avenue, 9th Floor New York, NY 10118 RE: The tariff classification of the Bath time Play Set from China Dear Ms. Dudzinski: In your letter dated September 20, 2016 you requested a tariff classification ruling. A sample of the bath time play set was provided and will be returned to you as requested. The Peppa Pig bath time play set consists of a 3.72 fluid ounce (110 ml) plastic bottle of strawberry scented body wash, a 2 fluid ounce (60 ml) tube of strawberry scented body lotion, an EVA bath sponge and eight small plastic bath decals. The items are packaged together for retail sale at the time of importation. The Explanatory Notes to the Harmonized Tariff System 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. The Peppa Pig bath time play set will be classified as a GRI 3 (b) set for tariff classification purposes, with the essential character imparted by the body wash.The applicable subheading for the Peppa Pig bath time play set 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. 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 https://hts.usitc.gov/current. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). Perfumery, cosmetic and toiletry products are subject to the requirements of the Food, Drug and Cosmetic Act, and the Fair Packaging and Labeling Act, which are administered by the U.S. Food and Drug Administration. Questions regarding the 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 or by visiting their website at www.fda.gov. 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 Barbara Kiefer at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division