The tariff classification of molded shell soaps in a ceramic dish from Thailand

NY I87178 October 25, 2002 CLA-2-34:RR:NC:SP:236 I87178 CATEGORY: Classification TARIFF NO.: 3401.11.5000; 6912.00.5000 Mr. Cari Grego Dollar Tree Distribution, Inc. 500 Volvo Parkway Chesapeake, Virginia 23320 RE: The tariff classification of molded shell soaps in a ceramic dish from Thailand Dear Mr. Grego: In your letter dated October 4, 2002, you requested a tariff classification ruling. A sample was submitted with your letter. The sample contained molded soaps in a ceramic dish. Your sample is being retained for training purposes. The Explanatory Notes of the Harmonized Tariff System provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. Explanatory Note X to GRI 3(b) provides that the term “goods put up in sets for retail sale” means goods that: (a) consist of at least two 2 different articles which are prima facie, classifiable in different headings: (b) consist of articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking. Molded shell soaps in a ceramic dish are not considered to be a set for tariff classification purpose since the components are not put up together to meet a particular need or carry out a specific activity. Therefore, the items must be classified separately The applicable subheading for the 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.  The applicable subheading for the ceramic soap dish will be 6912.00.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for other ceramic household articles and toilet articles, other than of porcelain or china, other. The rate of duty will be 6 percent ad valorem. 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 646-733-3034. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division