CLA-2-61:RR:NC:TA:354 I88832

Ms. Alice Liu
Atico International USA, Inc.
501 South Andrews Avenue
Fort Lauderdale, Florida 33301

RE: The tariff classification of a bath set from China.

Dear Ms. Liu:

In your letter dated November 21, 2002, you requested a tariff classification ruling. The provided samples will be returned as per your request.

The submitted sample, item C80C3928, is a bath set consisting of seven items that will be sold together which include the following:

A 94% cotton 6% spandex jersey fabric glove with a hemmed bottom, a bar of peppermint soap, and a peppermint body lotion. A 94% cotton 6% spandex jersey fabric bootie that is shaped for the foot with a single seam down the center and a hemmed ankle opening, a bar of camomile soap, and a pumice stone. A bath mitt made of a 50% cotton 50% ramie knitted fabric which features an opening on the bottom used to accommodate the insertion of a hand. This item is used during bathing as an exfoliator.

Perfumery, cosmetic and toiletry products are subject to the requirements of the Food and Drug Cosmetic Act, which is administered by the U.S. Food and Drug Administration. You may contact them at 5600 Fishers Lane, Rockville, Maryland 20857, telephone (301) 443-6553.

The applicable subheading for the glove will be 6116.92.6420, Harmonized Tariff Schedule of the United States (HTS), which provides for Gloves, mittens and mitts, knitted or crocheted: other: of cotton: other: made from a pre-existing machine knit fabric: without fourchettes . . . jersey type, brushed or napped fabric. The duty rate will be 23.8 percent ad valorem.

The applicable subheading for the peppermint soap and camomile soap will be 3401.11.5000, HTS, 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; paper, wadding, felt and nonwovens, impregnated, coated or covered with soap or detergent: For toilet use (including medicated products): Other….. The duty rate will be free.

The applicable subheading for the body lotion will be 3304.99.5000, 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 duty rate will be free.

The applicable subheading for the bootie will be 6307.90.9889, HTS, which provides for “Other made up articles…Other, Other: Other.” The duty rate will be 7 percent ad valorem.

The applicable subheading for the pumice stone will be 6804.30.0000, HTS, which provides for Millstones, grindstones, grinding wheels and the like….. of natural stone, of agglomerated natural or artificial abrasives, or of ceramics, with or without parts of other materials: Hand sharpening or polishing stones….. The duty rate duty will be free. The applicable subheading for the bath mitt will be 6302.99.2000, HTS, which provides for Bed linen, table linen, toilet linen and kitchen linen: other: of other textile materials: other. The duty rate will be 8.6 percent ad valorem. 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 Brian Burtnik at 646-733-3054.


Robert B. Swierupski
National Commodity
Specialist Division