The tariff classification of Small Bamboo Tray, Project ZN-20-002, (Toiletry) from Canada

NY G81089 September 21, 2000 CLA-2-34:RR:NC:SP:236 G81089 CATEGORY: Classification TARIFF NO.: 3401.11.5000; 4420.90.8000; 9801.00.1097 Mr. Larry Diamond CSI International 642 De Courcelle Street, Suite 304 Montreal, Quebec Canada H3C 3C5 RE: The tariff classification of Small Bamboo Tray, Project ZN-20-002, (Toiletry) from Canada Dear Mr. Diamond: In your letter received August 21, 2000, you requested a tariff classification ruling. The sample submitted Small Bamboo Tray (Toiletry) consists of a 6” x 6” x 1” tray consisting of a frame made of thick, rigid pieces of bamboo surrounding a “bed” made of parallel bamboo slats filled with a ginger tea body wash and green tea body bar (soap). The tray is suitable for long-term household use unrelated to its contents, e.g., as a rest for a glass or cup, receptacle for jewelry, etc. The sample submitted with this request is packaged for retail sale. The Small Bamboo Tray (Toiletry) does not constitute a set for Customs purposes under the General Rules of Interpretation. Therefore, its components will be classified separately. The applicable subheading for the green tea body bar (soap) will be 3401.11.5000, Harmonized Tariff Schedule of the United States, (HTS), which provides for Soap; organic surface-active products and preparations for use as soap, in the form of bars, cakes, molded pieces or shapes, whether or not containing soap; paper, wadding, felt and nonwovens impregnated, coated or covered with soap or detergent: Soap and organic surface-active products and preparations, in form of bars, cakes, molded pieces or shapes, and paper, wadding, felt and nonwovens, impregnated, coated or covered with soap or detergent: For toilet use (including medicated products): Other. The rate of duty will be Free. However, based on the information provided, the soap bars are eligible for classification as American Goods Returned, upon compliance with all applicable regulations. The subheading will be 9801.00.1097, (HTS), which provides for products of the United States when returned after having been exported, without having been advanced in value or improved in condition by any process of manufacture or other means while abroad: other. The duty rate is free. The applicable subheading for the bamboo tray will be 4420.90.8000, HTS, which provides Wood marquetry and inland 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 rate of duty will be 3.2 percent ad valorem. We are unable to issue a classification ruling on the ginger tea body wash. The following information is required. The sample provided had the label “moisturizing body lotion” while the label on the retail packaging stated “body wash”. A list of all of the ingredients in the product. Percent by weight of each ingredient. Detailed use of the product. Perfumery, cosmetic and toiletry products are subjected 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 Deborah Walsh at 212-637-7062. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division