The tariff classification of a “detox kit” (printed book, cards and essential oils) from Thailand.

NY G82584 October 11, 2000 CLA-2-49:RR:NC:SP:234 G82584 CATEGORY: Classification TARIFF NO.: 4901.99.0092 Mr. Joseph R. Hoffacker Barthco Trade Consultants, Inc. 7575 Holstein Avenue Philadelphia, PA 19153 RE: The tariff classification of a “detox kit” (printed book, cards and essential oils) from Thailand. Dear Mr. Hoffacker: In your letter dated September 26, 2000, you requested a tariff classification ruling on behalf of Duncan Baird Publishers (London, England). A sample identified as a “Detox for Health” kit was submitted and is being returned to you as requested. It is a paperboard folder containing a spiral-bound “Detox Your Life” guidebook, 10 printed “massage cards” and a blister pack that holds 3 small bottles of essential oils (lavender, lemongrass and grapefruit). (You note that the oils are missing from the submitted sample, but will be included in the imported kit.) The guidebook, which is permanently mounted inside the folder, contains text that explains how diet and massage can be employed to purify one’s life by counteracting the effects of environmental toxins. It incorporates a recipe section as well as a fold-out planner featuring day-by-day suggestions and self-assessment charts. Altogether, the book has 40 pages. The 6¼” square paper “massage cards” are printed on both sides with detailed illustrations and instructions for massaging various parts of the body in accordance with the detox program described in the book. The essential oils are intended to be diluted and used as “massage oils” in conjunction with these procedures. For tariff classification purposes, the kit will be regarded as “goods put up in sets for retail sale” whose essential character is imparted by the book.  Accordingly, the applicable subheading for the complete “Detox for Health” kit will be 4901.99.0092, Harmonized Tariff Schedule of the United States (HTS), which provides for other (than certain enumerated) printed books containing 5 or more pages each but not more than 48 pages each. The rate of duty will be free. This merchandise may be subject to the regulations of the U.S. Food and Drug Administration (FDA). You may contact them at 5600 Fishers Lane, Rockville, Maryland 20857, telephone number (301) 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 Carl Abramowitz at 212-637-7060. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division