CLA-2-34:RR:NC:2:236 E80384

Mr. Leigh A. Schmid
Limited Distribution Services, Inc.
Seven Limited Parkway East
Reynoldsburg, Ohio 43068

RE: The tariff classification of a foamburst gel from the United Kingdom.

Dear Mr. Schmid:

In your letter dated March 30, 1999, on behalf of your client, Bath & Body Works Inc. (BBW), you request a tariff classification ruling.

The sample submitted is Cussons Imperial Leather Foamburst Gel, packaged in a 200ml pressurized metal container put up for retail sale. It is labeled for shower use as a skin and body foam with cleansers and conditioners. The label cautions against use as a bath foam. You indicate that this product will be imported using new packing to reflect the BBW brand image and will be called “Foamburst Body Wash”. The label will also include notification to consumers that the product is not to be used as a bath foam and will be clearly marked as a skin cleanser and moisturizing conditioner.

The applicable subheading for the sample will be 3402.20.5000, Harmonized Tariff Schedule of the United States, 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. This product, when imported using BBW labeling described above, will also be classified under the same subheading and applicable rate.

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 V. Gualario at 212-637-7062.


Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division