CLA-2-34:RR:NC:SP:236 F84424

Ms. Lynda L. Stickney
Pier 1 Imports
International Transportation Department
301 Commerce Street, Suite 600
Fort Worth, Texas 76102

RE: The tariff classification of Arran Aromatics, Ltd. Snowflake Foam Bath With Vitamin E Beads (SKU# 1845122) and Snowflake Glitter Body Gel ( SKU# 1845135) from England

Dear Ms. Stickney:

In your letter dated March 20, 2000, you requested a tariff classification ruling.

The samples submitted are one each of 250ml bottles of Arran Aromatics, Ltd. Snowflake Foam Bath With Vitamin E Beads and Arran Aromatics, Ltd. Snowflake Glitter Body Gel. You state that the Snowflake Gel will be used as a liquid soap in the bath or shower, and that the Snowflake Foam is exclusively a bath foam.

The applicable subheading for Snowflake Foam Bath With Vitamin E Beads will be 3307.30.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for Pre-shave, shaving or after-shave preparations, personal deodorants, bath preparations, deplilatories and other perfumery, cosmetic or toilet preparations, not elsewhere specified or included; prepared room deodorizers, whether or not perfumed or having disinfectant properties: Perfumed bath salts and other bath preparations: Other. The rate of duty will be 4.9 percent ad valorem. Bath products, other than bath salts, which are products of the European Economic Community (EEC) are classifiable in subheading 9903.08.04, HTS, and are subject to a 100 percent duty rate.

The applicable subheading for Snowflake Glitter Body Gel will be 3402.20.5000, HTS, which provides for Organic surface-active agents (other than soap); surface-active preparations, washing preparations (including auxiliary washing preparations) and cleaning preparations, whether or not containing soap, other than those of heading 3401: Preparations put up for retail sale: Other. The rate of duty will be Free.

Perfumery, cosmetic and toiletry products are subject 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 the National Import Specialist at 212-637-7062.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division