The tariff classification of a sock and foot lotion set from China

N110976 July 1, 2010 CLA-2-61:OT:RR:NC:TA:348 CATEGORY: Classification TARIFF NO.: 6115.96.9020; 3304.30.0000 Ms. Cheryl Martin CVS/pharmacy One CVS Drive Woonsocket, RI 02895 RE: The tariff classification of a sock and foot lotion set from China Dear Ms. Martin: In your letter dated June 15, 2010, you requested a tariff classification ruling. The sample is being returned to you as requested. The submitted sample is identified as “Aloe infused slipper sock gift set”. It consists of a pair of aloe infused socks composed of 97% nylon and 3% spandex and a 2 ounce tube of passion flower foot lotion. The items are packaged together for retail sale. The applicable subheading for the socks will be 6115.96.9020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for pantyhose, tights, stockings, socks and other hosiery, including stockings for varicose veins, and footwear without applied soles, knitted or crocheted: other: of synthetic fibers: other, other. The rate of duty will be 14.6%. The applicable subheading for the foot lotion will be 3304.30.0000, 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: manicure or pedicure preparations. The rate of duty will be Free. Perfumery, cosmetic, and toiletry products are subject to the requirements of the Food, Drug and Cosmetic Act, and the Fair Packaging and Labeling Act (FPLA), which are administered by the U.S. Food and Drug Administration. Questions regarding FDA requirements may be addressed to the 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. 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/. 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 Rosemarie Hayward at (646) 733-3064. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division