The tariff classification of Bath Fizzies, item # 58164 from China

NY L81450 December 22, 2004 CLA-2-33:RR:NC:2:240 L81450 CATEGORY: Classification TARIFF NO.: 3307.30.1000; 9503.49.0000 Mr. Dennis Morse BDP International, Inc. 2721 Walker Avenue N.W. Grand Rapids, MI 49504 RE: The tariff classification of Bath Fizzies, item # 58164 from China Dear Mr. Morse: In your letter dated December 2, 2004 you requested a tariff classification ruling. A sample of the Bath Fizzies, item # 58164 was submitted for review. The Bath Fizzies, packed for retail sale, consists of a bath fizzy ball and a toy figurine (3 styles Nemo figures, Boo figures and Disney princess figures). When the bath fizzie ball is dropped into bath water, it produces bubbles, changes the water color and softens the water. The ball is composed of sodium bicarbonate, sodium sulfate, citric acid, dimethicone, diazolidinyl urea, pigment (may contain) iodopropynyl butylcarbamate, FD & C blue No.1 aluminum lake, FD & C yellow No.5 aluminum lake and FD & C red no. 40 aluminum lake. When the ball dissolves, a toy figure appears. The applicable subheading for the Bath Fizzies will be 3307.30.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for Perfumed bath salts and other bath preparations: Bath salts, whether or not perfumed. The rate of duty will be 4.9 percent ad valorem. The duty will remain the same in 2005. Perfumery, cosmetic and toiletry products are subject 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 U.S. Food and Drug Administration, Office of Cosmetics and Colors 5100 Paint Branch Parkway, College Park, MD 20740-3835, telephone (202) 418 3412. The applicable subheading for the Nemo figure will be 9503.49.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for toys representing animals or non-human creatures (for example, robots and monsters) and parts and accessories thereof: Other….. The rate of duty will be free and will remain the same in 2005 Your inquiry does not provide enough information for us to give a classification ruling on the Boo figures and Disney princess figures. Your request for a classification ruling should include an actual sample of the figures. When this information is available, you may wish to consider resubmission of your request. We are returning any related samples, exhibits, etc. If you decide to resubmit your request, please include all of the material that we have returned to you. . 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 Stephanie Joseph at 646-733-3268. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division