CLA-2-33:S:N:N7:240 891476

Ms. Lori M. Gregory
Expeditors International
P.O. Box 75174
Greater Cincinnati Airport
Cincinnati, Ohio 45275

RE: The tariff classification of cosmetic kits from Taiwan or China

Dear Ms. Gregory:

In your letter dated October 11, 1993, you requested a tariff classification ruling on behalf of your client Libby Lee Toys. Samples of the cosmetic kits were submitted with your inquiry, and are being returned to you. Item 2605 is a cosmetic kit containing four eyeshadow triangle pans, two blush rectangle pans, three stackable lipsticks, a mini mascara, a blush brush and a make up applicator inside a fitted case. The cosmetic kit is considered a set for customs purposes.

Item 2275 consists of three lip glosses in lipstick cartridges.

Item 2890 consists of a mirrored makeup in a velveteen case containing eight eyeshadow pans, three blush rectangle pans, a mascara, eyeliner pencil, a blush brush and two applicators. The cosmetic kit is considered a set for customs purposes.

An incomplete sample of 2850 was submitted with your inquiry. Please submit a value breakdown of cosmetics, mirror, brushes and cylindrical case. Submit an actual prototype of the finished product. PRODUCT HTS RATE

Item 2605 3304.91.0010 4.9 percent ad valorem Item 2275 3304.10.0000 4.9 percent ad valorem Item 2890 3304.91.0010 4.9 percent ad valorem

This product may be subject to the regulations of the Food and Drug Administration. You may contact them at 5600 Fishers Lane, Rockville, Maryland 20857, telephone number (202) 443-3380. 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