The tariff classification of Brilliant Blooms 2 Soap + 2 Salt (toiletry), Code FS 20-004, from Canada

NY G81947 September 29, 2000 CLA-2-34:RR:NC:SP:236 G81947 CATEGORY: Classification TARIFF NO.: 3401.11.5000; 9801.00.1097 Mr. Larry Diamond CSI International 642 De Courcelle Street. Suite 304 Montreal, Quebec Canada H3C 3C5 RE: The tariff classification of Brilliant Blooms 2 Soap + 2 Salt (toiletry), Code FS 20-004, from Canada Dear Mr. Diamond: In your letter received August 30, 2000, you requested a tariff classification ruling. The sample submitted, 2 Soaps + 2 Salts, consists of two vegetable soaps impregnated with a fabric flower and two plastic packages of bath salts. The sample submitted with this request is packaged for retail sale. This merchandise is considered a set for classification purposes. The soaps are manufactured in the United States and the bath salts are manufactured in Canada. We find that the essential character of the set is not clearly imparted by either the soaps or bath salts. General Rule of Interpretation ("GRI") 3(c), Harmonized Tariff Schedule of the United States (HTS) provides that such products shall be classified under the heading which occurs last in numerical order among those which equally merit consideration. In this case, the soaps are listed last. The applicable subheading for the 2 soaps + 2 salt set 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 bars of soap 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. 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