CLA-2-33:RR:NC:2:240 E88957

Ms. Alice Liu
Atico International, USA, Inc.
P.O. Box 14368
Ft. Lauderdale, Florida 33302

RE: The tariff classification of Foam Bath, Shampoo, Bath Salt, and Phase Oil from China and Bath Shower Cream from England

Dear Ms. Liu:

In your letter dated November 17, 1999, you requested a tariff classification ruling. Samples of the products listed above were submitted with your inquiry and are being returned as requested. All items are packaged for retail sale.

The applicable subheading for Foam Bath, Item No. C08C0258, will be 3307.30.5000 Harmonized Tariff Schedule of the United States (HTS), which provides for Perfumed bath salts and other bath preparations: Other:…. The rate of duty will be 4.9 percent. The rate of duty in 2000 will remain the same. The applicable subheading for Shampoo, Item No. C08C0278, will be 3305.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Preparations for use on the hair: Shampoos..… The rate of duty will be free. The rate of duty in 2000 will remain the same. The applicable subheading for Bath Salts, Item No. H11A2143, will be 3307.30.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for Bath salts, whether or not perfumed. The rate of duty will be 5.8 percent ad valorem. The rate of duty in 2000 will remain the same.

The applicable subheading for Phase Oil, Item No. C08C0259, will be 3304.99.5000, Harmonized Tariff Schedule of the United States (HTS), 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 rate of duty in 2000 will remain the same.

The applicable subheading for the Shower Gel, Item No. E08C1575, will be 3402.20.5000, Harmonized Tariff Schedule of the United States (HTS), 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. The rate of duty in 2000 will remain the same.

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