CLA-2-33:S:N:N1:240 875943
Mr. Paul John Crowley
Sharretts, Paley, Carter & Blauvelt, P.C
67 Broad Street
New York, N.Y. 10004
RE: The tariff classification of "Looks Good" Cosmetics Kit Item
# 2640 from Taiwan
Dear Mr. Crowley:
In your letter dated June 30, 1992, you requested a tariff
classification ruling on behalf of your client The Mel Appel
Group, Inc.
A sample of "Looks Good" Cosmetics Kit Item # 2640 was
submitted with your inquiry and is being returned as requested.
The Cosmetics Kit consists of two powdered eye shadows, two
powdered blushes, one blush brush, 1 foam applicator, one
lipstick, one cosmetic case and a set of five cosmetics brushes.
The Cosmetics Kit is designed for use by young girls ages eight
and up.
The applicable HTS subheading for "Looks Good" Cosmetics
Item # 2640 will be 3304.91.0010, Harmonized Tariff Schedule of
the United States (HTS), which provides for beauty or make-up
preparations; other: powders, whether or not compressed: rouges.
The duty rate will be 4.9 percent ad valorem.
Cosmetics are subject to the regulations and requirements of
the Food and Drug Administrations (FDA). Questions regarding FDA
requirements may be addressed to the Food and Drug
Administration, 5600 Fishers Lane, Rockville, Maryland 20857.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have already been filed, this ruling should be brought
to the attention of the Customs officer handling the transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport