The tariff classification of Soap and Soap Rack from New Zealand

NY 892437 December 16, 1993 CLA-2-34:S:N:N7:240 892437 CATEGORY: Classification TARIFF NO.: 3401.11.5000; 4420.90.8000 Ms. Michelle Steel Iris of Excelsior Limited Angeline Kabris 4700 Linwood Circle Excelsior, Minnesota 55331 RE: The tariff classification of Soap and Soap Rack from New Zealand Dear Ms. Steele: In your letter dated November 10, 1993 you requested a tariff classification ruling. Samples of seven molded pieces of soap, each having a different fragance, were submitted with your inquiry. The soap(s) will be imported in five different styles. Style # 1A is a recycled cardboard box. Style # 1B is a pine box with sliding top. Style # 1C is a cotton calico bag. Style # 1D is a pine ribbed soap rack. Style # 1E is a recycled cardboard wrap. Style #`s 1A, 1B, 1C and 1E are considered packing and will be classified the same as the imported article. The applicable HTS subheading for Style #'s 1A, 1B, 1C and 1E will be 3401.11.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for soap and organic surface-active products and preparations, in the form of bars, cakes, molded pieces or shapes, and paper, wadding, felt and nonwoven, impregnated, coated or covered with soap or detergent: for toilet use (including medicated products): other. The duty rate will be 1.1 cents per kilogram plus 3.6 percent ad valorem. Style # 1D is not a set nor is it considered packing, therefore, the item will be separately classified. The applicable HTS subheading for the pine ribbed soap rack will be 4420.90.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for wood marquetry and inlaid wood; caskets and cases for jewelry or cutlery and similar articles, of wood; statuettes and other ornaments, of wood; wooden articles of furniture not falling within chapter 94: other: other. The duty rate will be 5.1 percent ad valorem. These products 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 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 already been filed, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport