CLA-2-33:RR:NC:2:240 D84446

3924.10.5000; 3924.90.5500; 4202.92.4500; 4417.00.8090;
9603.29.8090

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

RE: The tariff classification of Gift Basket HB05, "Aroma-Therapy Bath and Body Care Collection" from China, Korea and Taiwan, packaged in China

Dear Ms. Newell:

In your letter dated October 29, 1998 you requested a tariff classification ruling. A sample of Gift Basket HB05, "Aroma-Therapy Bath and Body Care Collection" was submitted with your inquiry. The carrying bag is filled with foil bag of bath salts with a wooden scoop, a plastic bottle of foam bath, a synthetic foot pumice stone, bath salts in a plastic canning jar, a heart shaped massage brush, a body sponge and a body sponge stack (sling). The carrying bag is manufactured of polyvinyl chloride (PVC). It provides useful function of storage, protection and portability of the contents. The foot pumice stone is manufacture in Korea. The canning jar plastic container is manufactured in Taiwan. The remaining articles are manufactured in Chine. The components are assembled and packaged in China. The components are assembled and packaged in China. The Gift Basket HB05 is not considered a set for Customs purposes. Each item will be classified separately. 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 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 Foam Bath 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 Plastic Container for the Bath Salts will be 3924.10.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for Tableware, kitchenware, other household articles and toilet articles, of plastics: Other. The rate of duty will be 3.4 percent ad valorem.

The applicable subheading for the Body Sponge and Body Sponge Stack (Sling) 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 Carrying Bag will be 4202.92.4500, Harmonized Tariff Schedule of the United States (HTS), which provides for Travel, sports and similar bags. The rate of duty will be 20 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 Massage Brush will be 9603.29.8090, Harmonized Tariff Schedule of the United States (HTS), which provides for Toothbrushes, shaving brushes, hair brushes, nail brushes, eyelash brushes, and other toilet brushes for use on the person, including such brushes constituting parts of appliances: Other: Valued over 40 cents each: Other. The rate of duty will be 0.3 cents each plus 3.6 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