CLA-2-33:RR:NC:2:240 D84445

3401.11.5000; 3924.90.5500; 4417.00.8090; 7323.99.9060;
9019.10.2050

Ms. Helen Newell
Polardreams International Ltd.
602 W. Burlington
Fairfield, IA 52556

RE: The tariff classification of Gift Basket HB03, "Sapphire Spirit Bath and Body Care Collection" from China, Korea and New Zealand, packaged in China

Dear Ms. Newell:

In your letter dated October 29, 1998 you requested a tariff classification ruling.

A sample of Gift Basket HB03, "Sapphire Spirit Bath and Body Care Collection" was submitted with your inquiry. The chrome bath caddy is filled with a package of bath salts with a wooden scoop, a bottle of bath gel, a square bath soap in a plastic soap dish, a wooden massager, a body sponge and a synthetic foot pumice stone. The soap is manufactured in New Zealand. The foot pumice stone is manufactured in Korea. The remaining articles are manufactured in China. The components are assembled and packaged in China. The Gift Basket HB03 is not considered a set for Customs purposes. Each item will be classified separately.

The applicable subheading for the Bath Salts will be 3307.30.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for Bath salts, whether or not perfumed. The rate of duty will be 5.8 percent ad valorem.

The applicable subheading for the Bath Gel will be 3307.30.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for Perfumed bath salts, and other bath preparations. The rate of duty will be 4.9 percent ad valorem

The applicable subheading for the synthetic Foot Pumice Stone will be 3304.99.5000, Harmonized Tariff Schedule of the United States (HTS), 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. The rate of duty will be 1 percent ad valorem.

The applicable subheading for the Soap will be 3401.11.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for Soap and organic surface-active products and preparations, in the form of bars, cakes, molded pieces or shapes, and paper, wadding, felt and nonwovens, impregnated, coated or covered with soap or detergent: For toilet use (including medicated products): Other. The rate of duty will be 0.2 cents per kilo plus 0.7 percent ad valorem.

The applicable subheading for the Body Sponge and Soap Dish will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for Tableware, kitchenware, 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 the Wooden Scoop will be 4417.00.8090, Harmonized Tariff Schedule of the United States (HTS), which provides for Tools, tool bodies, tool handles, broom or brush, bodies and handles, of wood; boot or shoe lasts and trees, of wood: Other. The rate of duty will be 5.7 percent ad valorem.

The applicable subheading for the Chrome Bath Caddy will be 7323.99.9060, Harmonized Tariff Schedule of the United States (HTS), which provides for Table, kitchen or other household articles. The rate of duty will be 3.4 percent ad valorem.

The applicable subheading for the Wooden Massager will be 9019.10.2050, Harmonized Tariff Schedule of the United States (HTS), which provides for Mechano-therapy appliances; massage apparatus; psychological aptitude-testing apparatus; parts and accessories thereof: Other: Other. The rate of duty will be 0.8 percent ad valorem.

Cosmetic and toiletry products may be subject to the regulations of the Food and Drug Administration. You may contact them at 5600 Fishers Lane, Rockville, Maryland 20857, telephone number (301) 443-3380. 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 Stephanie Joseph at 212-466-5768.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division