CLA-2-33:OT:RR:NC:2:240
Ms. Francine Janowiak
Paris Presents, Inc.
3800 Swanson Ct.
Gurnee, IL 60031
RE: The tariff classification of a Sensations Gift Set from China
Dear Ms. Janowiak:
In your letter dated July 18, 2008 you requested a tariff classification ruling. A sample of the Sensations Gift Set, Item No. 16304, was submitted for review and is being returned as requested.
Item No. 16304 consists of a collection of vanilla sugar scented bath, body and personal items packaged for retail sale in a toiletry bag. The toiletry bag, measuring approximately 9" wide, 8½" high and 3½" deep, is constructed wholly of polyvinyl chloride (PVC) plastic sheeting and has a zipper closure. The bag contains bath and shower gel, body lotion, body mist and a bath sponge.
The body lotion and body mist are skin care products. The bath and shower gel is a skin cleanser applied directly to the body for cleansing the skin and does not contain any aromatic or modified aromatic surface-active agents. The circular shaped bath sponge is an extruded polyethylene mesh body sponge with a braided cord attached for hanging.
The toiletry bag and its contents are not put up to meet a particular need or carry out a specific activity. The toiletry bag is designed to provide storage, protection, and portability to cosmetics or toiletry items during travel. For tariff classification purposes, the Sensations Gift Set, Item No. 16304 is not a set and each article will be classified separately in its appropriate heading.
The applicable subheading for the body lotion and body mist will be 3304.99.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Beauty or make-up preparations and preparations for the care of the skin (other than medicaments), including sunscreen or sun tan preparations; manicure or pedicure preparations: Other: Other: Other. The rate of duty will be free.
The applicable subheading for the bath and shower gel will be 3401.30.5000, (HTSUS) which provides for Organic surface-active products and preparations for washing the skin, in the form of liquid or cream and put up for retail sale, whether or not containing soap: Other. The rate of duty will be free.
The applicable subheading for the bath sponge will be 3924.90.5600, (HTSUS), which provides for Other household articles and toilet articles, of plastics: Other: Other. The rate of duty will be 3.4 percent ad valorem.
The applicable subheading for the toiletry bag will be 4202.92.4500, (HTSUS), which provides for Travel, sports and similar bags with outer surface of sheeting of plastic or of textile materials: Other. The applicable rate of duty will be 20 percent ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
Perfumery, cosmetic and toiletry products are subject to the requirements of the Food, Drug and Cosmetic Act, which are 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 (301) 436-1130.
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