CLA-2-34:RR:NC:SP:236 G89133

Mr. Roger J. Crain
Customs Science Services, Inc.
11901 Reynolds Avenue
Potomac, MD 20854-3334

RE: The tariff classification of BOSS Hugo Boss Shower Gel, HUGO Hugo Boss Shower Gel and HUGO Hugo Boss Dark Blue Shower Gel from Ireland

Dear Mr. Crain:

In your letter dated April 4, 2001, on behalf of your client Procter & Gamble Dist. Co., you requested a tariff classification ruling.

The samples submitted were as follows:

Item #1 BOSS Hugo Boss Shower Gel is a perfumed shower gel, put up in a 5.1 fl. oz. plastic bottle for retail sale.

Item #2 HUGO Hugo Boss Shower Gel is a perfumed shower gel, put up in a 6.8 fl. oz. plastic bottle for retail sale.

Item #3 HUGO Hugo Boss Dark Blue Shower Gel is a perfumed shower gel, put in a 5.0 fl. oz plastic for retail sale.

The applicable subheading for BOSS Hugo Boss Shower Gel, HUGO Hugo Boss Shower Gel and HUGO Hugo Boss Dark Blue Shower Gel will be 3402.50.0000, 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 shower gel may be subject to the regulations of the Food and Drug Administration. You may contact them at 5600 Fishers Lane, Rockville, Maryland 20857, telephone number (202) 443-3380.

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 Deborah Walsh at 212-637-7062.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division