CLA-2-34:S:N:N7:236 896265
Ms. Mary Anne Fontana
President/Owner
MAF MARKETING
21 Floyd Wycoff Road
Morganville NJ 07751
RE: The tariff classification of 5" Diameter Basket with 6 "Rose
Shaped" Soaps and 1 Silk Flower from China.
Dear Ms. Fontana:
In your letter dated March 24, 1994, you requested a tariff
classification ruling.
The prospective import consist of a 5" Fern Basket filled with
six rose-shaped soaps and one silk flower.
The applicable subheading for the 5" Fern Basket will be
4602.10.1900, Harmonized Tariff Schedule of the United States
(HTS), which provides for Basketwork, wickerwork and other
articles, made directly to shape from plaiting materials or made up
from articles of heading 4601; articles of loofah:... Of vegetable
materials:... Other baskets and bags, whether or not lined:...
Other. The rate of duty will be 4.5 percent ad valorem.
The applicable subheading for the Polyester Flower will be
6702.90.3500, Harmonized Tariff Schedule of the United States
(HTS), which provides for Artificial flowers, foliage and fruit and
parts thereof; articles made of artificial flowers, foliage or
fruit:... Of other materials:... Other: Of man-made fibers. The
rate of duty will be 9 percent ad valorem.
The applicable subheading for the Soaps (Non Castile) will be
3401.11.5000, Harmonized Tariff Schedule of the United States
(HTS), which provides for Soaps... in the form of bars, cakes,
molded pieces or shapes for toilet use. The rate of duty will be
1.1 cents per Kilo plus 3.6 percent ad valorem.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport