The tariff classification of Bath Oil Sets from Canada

NY 802319 October 18, 1994 CLA-2-33:S:N:N7:240 802319 CATEGORY: Classification TARIFF NO.: 3307.30.5000 Mr. William J. LeClair Trans Border Customs Services, Inc. One Trans Border Drive P.O. Box 800 Champlain, NY 12919 RE: The tariff classification of Bath Oil Sets from Canada Dear Mr. LeClair: In your letter dated September 21, !994 you requested a tariff classification ruling on behalf of your client Produites Aromatics C.T Three samples of Bath Oil Sets were submitted with your inquiry. Item number 1 consists of a set containing a 3.5 ounce bottle of bath oil with a sprig of clover and blossoms inserted inside the bottle, a bar of glycerine soap, an oval shaped cellulose sponge and a terry wash cloth. The product is a set under GRI 3(b). The essential character of the set is determined by the bath oil. Item number 2 consists of a small glass tray holding a one ounce bottle of bubble bath, a ounce bottle of bath oil and a bar of glycerine soap. The product is a set under GRI 3(b). The essential character of the set is determined by the bath oil. Item number 3 consists of a wire basket stuffed with dried wood excelsior holding two bottles of bath oil. A sprig of clover and blossoms are inserted inside the bottles. The wire basket is considered packing for the bottles. The applicable subheading for the Item 1, Item 2 and Item 3 will be 3307.30.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for perfumed bath salts and other bath preparations. The general rate of duty will be 4.9 percent ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport