CLA-2-84:OT:RR:NC:N1:106
Troy D. Crago-Edwards, Import Specialist
Atico International USA, Inc.
501 South Andrews Ave.
Fort Lauderdale, FL 33301
RE: The tariff classification of airbrush kits from China
Dear Mr. Crago-Edwards:
In your letter dated July 9, 2010 you requested a tariff classification ruling.
The items under consideration have been identified as two (2) styles of airbrush kits.
The first kit, Briefcase Airbrushing System (Item # A011MA00466), is designed for the application of makeup foundation via a motorized airbrush delivery system. The Briefcase Airbrush Set contains:
Airbrush
Motor
Silicone Hose 1.7m in length
AC Power Adapter
Rechargeable Battery
Liquid Makeup Foundation x13 30ml bottles (various colors)
Airbrush Cleaner/Thinner
Briefcase (Aluminum w/foam compartments)
The second kit, Starter Makeup Airbrush Kit (Item # A011MA00476), is designed for the application of makeup foundation via a motorized airbrush delivery system. The Starter Makeup Airbrush Set contains:
Airbrush
Air Compressor, approximately 26 psi
Hose 1.5m in length
AC Power Adapter
Rechargeable Battery
Liquid Makeup Foundation x6 10ml bottles (various colors)
Training CD
Carrying Bag (faux-leather plastic)
Classification of goods in the Harmonized Tariff Schedule of the United States (HTSUS) is governed by the General Rules of Interpretation (GRIs). GRI 3. states “When…for any reason, goods are prima facie, classifiable under two or more headings, classification shall be effected as follows:
(b) …composite goods consisting of different materials or made of different components, and good put up for sets for retail sale…shall be classified as if they consisted of the material or component which gives them their essential character….”
“Essential character” is the attribute which strongly marks or serves to distinguish what an article, or set, is. In considering all the factors that help determine a finding of essential character, we have concluded that in the case of both airbrush kits the airbrush provide the set with its essential character.
The applicable subheading for the both the Briefcase Airbrushing System (Item # A011MA00466) and Starter Makeup Airbrush Kit (Item # A011MA00476) will be 8424.20.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Mechanical appliances…for…spraying liquids…: Spray guns…: Other”. 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 Mark Palasek at (646) 733-3013.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division