CLA-2-34:RR:NC:SP:236 I87314
Mr. Gillian Peirce
Polardreams International LTD.
1948 Highway 1 North
Fairfield, IA 52556
RE: The tariff classification of a Box of Soaps Gift Set from China
Dear Mr. Peirce:
In your letter dated October 9, 2002, you requested a tariff classification ruling. The Box of Soaps Gift Set consists of a glass topped wooden box, measuring approximately 2.17” x 10.39” x 7.4”, filled with six bars of soaps. The box is suitable for long-term use.
The applicable subheading for the Soap will be 3401.11.5000, Harmonized Tariff Schedule of the United States (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: Soap and organic surface-active products and preparations, in 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 Free.
The applicable subheading for the Glass Topped Wooden Box will be 4420.90.4500, Harmonized Tariff Schedule of the United States (HTS), which provides for jewelry boxes, silverware chests, microscope cases, tool or utensil cases and similar boxes, cases and chests, all the foregoing of wood: not lined with textile fabrics. The rate of duty will be 4.3% ad valorem.
Perfumery, cosmetic and toiletry products are subjected to the requirements of the Federal Food, Drug and 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 number (301) 443-6553.
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 Deborah Walsh at 646-733-3034.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division