CLA-2-33:RR:NC:2:240 E85517
Ms. Carmen Jurikova
Export Import Holdings
4920 Highway 9, Suite 220
Atlanta, GA 30004
RE: The tariff classification of “Biela Perla” White Pearl Dental Whitening Gel from Slovak Republic
Dear Ms. Jurikova:
In your letter dated July 29, 1999, you requested a tariff classification ruling.
A sample of the whitening gel was submitted with your inquiry. The item consists of two tubes of teeth whitener and two (upper and lower) plastic molded mouthpieces packed for retail sale. The whitening gel is composed of 10% carbamide peroxide and fluoride. Based on your literature, the peroxide gel penetrates the pores of the teeth and removes stains by a process of oxidation. A plastic mouthpiece allows for easy application of the whitening gel directly onto the tooth surface.
The submitted sample meets the qualifications of "goods put up in sets for retail sale". The components of the set consist of two different articles which are, prima facie, classifiable in different headings. They are put up together to carry out the specific activity of whitening teeth and they are packaged for sale directly to users without repacking. It is our opinion that the whitening gel is the component that gives this set its essential character. Therefore this item is classifiable in Heading 3306.
The applicable subheading for the “Biela Perla” White Pearl Dental Whitening Gel will be 3306.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Preparations for oral or dental hygiene, including denture fixative pastes and powders; yarn used to clean between the teeth (dental floss), in individual retail packages: Other….. The rate of duty will be free.
Perfumery, cosmetic and toiletry products are subject to the requirements of the Federal Food, Drug, and Cosmetic Act, which is administered by the U.S. Food and Drug Administration. You may contact them at 5600 Fishers Lane, Rockville, Maryland 20857, telephone number (301) 443-6553.
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 212-637-7066.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division