The tariff classification of a hand soap set from China

N035965 September 9, 2008 CLA-2-33:OT:RR:NC:2:240 CATEGORY: Classification TARIFF NO.: 3304.99.5000; 3401.30.5000; 7324.90.0000 Mr. Troy D. Crago Atico International USA, Inc. 501 South Andrews Avenue Ft. Lauderdale, FL 33301 RE: The tariff classification of a hand soap set from China Dear Mr. Crago: In your letter dated August 13, 2008 you requested a tariff classification ruling. A sample of the Hand Soap Set in Wire Caddy, Item No. A008CA01777, was submitted for review and is being returned as requested. Item No. A008CA01777 consists of a sugar plum scented liquid hand soap and hand cream packaged for retail sale in a wire caddy. As stated in your letter, the caddy is composed of a chrome-plated aluminum cored wire. The silver colored rectangular shaped caddy measures 2½ inches high by 5 inches wide by 2½ inches deep. A ribbon is tied around the caddy and a hang tag is attached. The liquid hand soap and the hand cream are packaged in a plastic pump spray bottle each containing 9.4 fluid ounces. The liquid soap, containing Sodium laureth sulfate and Cocamidopropyl betaine, are not aromatic or modified aromatic surface-active agents. You also state that the item will be available in different scents. The caddy and toiletries are not put up to meet a particular need or carry out a specific activity. The caddy is designed to provide organization to the toiletry items. For tariff classification purposes, the hand soap set, item no. A008CA01777, is not a set and each item will be classified separately in its appropriate heading. The applicable subheading for the hand cream will be 3304.99.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Beauty or make-up preparations and preparations for the care of the skin (other than medicaments), including sunscreen or sun tan preparations; manicure or pedicure preparations: Other: Other: Other. The rate of duty will be free. The applicable subheading for the liquid hand soap will be 3401.30.5000, (HTSUS), which provides for Organic surface-active products and preparations for washing the skin, in the form of liquid or cream and put up for retail sale, whether or not containing soap: Other. The rate of duty will be free. The applicable subheading for the wire toiletry caddy will be 7324.90.0000, (HTSUS), which provides for Sanitary ware and parts thereof, of iron or steel, other, including parts. The rate of duty will be free. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. Perfumery, cosmetic, and toiletry products are subject to the requirements of the Federal Food, Drug and Cosmetic Act, which are 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 number 301 436-1130. 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