The tariff classification of Bath and Body Gift Sets, Item # NB4870 and NB4871, from China

The tariff classification of Aroma-Therapy Gift Basket (Item # 633480839) from China and New ZealandDear Ms. Newell:In your letter dated June 1, 1999, you requested a tariff classification ruling.A sample of the Aroma-Therapy Gift Basket was submitted with your inquiry. The item contains a collection of products used for bath and body care. The articles are put up for retail sale in a wire caddy divided into four compartments. Included in the gift set are: a 28 fluid ounce bottle of 97% revitalized aroma-therapy foam bath, a 15.87 ounce can of blissful toes aroma-therapy foot bath, 2 bars of soap, a sisal back scrubber, a ramie mitt, a loofah, a massage hair brush, a wooden ball massager and a bath brush/body massager. The soaps are made in New Zealand and the remaining articles are made in China. The basket is assembled in China. The wire caddy and its contents do not meet a particular need or carry out a specific activity. For Customs purposes, the goods do not comprise a set.

The tariff classification Gift Basket HB 18 "Aroma-Therapy Mind Ease Bath and Body Care Collection" from China, Korea, New Zealand and Taiwan, packaged in China

The tariff classification of Gift Basket HB03, "Sapphire Spirit Bath and Body Care Collection" from China, Korea and New Zealand, packaged in China

The tariff classification of a Bath and Body Care Collection Gift BasketGB 121 from China, Korea, Taiwan and New Zealand

The tariff classification of a Bath & Body Care Mountain Retreat HomeEnvironment Collection Wicker Gift Basket GB68/SAM's Item Number 348153 fromChina and New Zealand