CLA-2-34:RR:NC:SP:236 F88233

Ms. Ellen A. DiLapi
Grunfeld, Desiderio, Lebowitz & Silverman LLP
245 Park Avenue, 33rd Floor
New York, NY 10167-3397

RE: The tariff classification of “Freesia” Moisturizing Bath & Shower Cream from England

Dear Ms. DiLapi:

In your letter dated June 5, 2000, on behalf of your client, Newton Buying Corp., you requested a tariff classification ruling.

The sample submitted is a moisturizing bath and shower cream, made by Woods of Windsor, put up in an 8.5 fl. oz. plastic bottle for retail sale.

The applicable subheading for the “Freesia” Moisturizing Bath & Shower Cream 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 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