CLA-2-33:RR:NC:2:240 L80397
Mr. Corey Klestadt
Trans-World Shipping Corp.
75 Maiden Lane – Suite 903
New York, NY 10038
RE: The tariff classification of “Holiday Scented Bath Confetti” Item 5674 from China
Dear Mr. Klestadt:
In your letter dated October 25, 2004 you requested a tariff classification ruling on behalf of your client Two’s Company, Inc. Two samples of the “Holiday Scented Bath Confetti” were submitted for review with your inquiry and will be returned as requested.
The first sample contains peppermint scented bath confetti in the shape of red candy canes. The second sample contains jasmine scented bath confetti in the shape of green Christmas trees and red ornaments. The items are packaged for retail sale in clear plastic tubes. The bath confetti is sprinkled in bath water to create bubbles and foam. You suggest that the proper classification is 9505.10.5020, HTS, which provides for Festive, carnival or other entertainment articles. The functional bath items are not used for decoration, nor is bath taking a traditional Christmas activity.
The applicable subheading for the “Holiday Scented Bath Confetti” will be 3307.30.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for Perfumed bath salts and other bath preparations. The rate of duty will be 4.9 percent ad valorem.
Perfumery, cosmetic and toiletry products are subject to the requirements of the Food, Drug and Cosmetic Act, which is administered by the U.S. Food and Drug Administration. Questions regarding FDA requirements may be addressed to the U.S. Food and Drug Administration, Office of Cosmetics and Colors, 5100 Paint Branch Parkway, College Park, MD 20740-3835, telephone number (202) 418-3412.
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 Stephanie Joseph at 646-733-3268.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division