CLA-2-33:OT:RR:NC:N3:140
Mr. Saul Ascencio
United-Way Customs Brokers
10629 Forest Street
Santa Fe Springs, CA 90670
RE: The tariff classification of Cute Make-up Pallete from China
Dear Mr. Ascencio:
In your letter dated December 4, 2018, you requested a tariff classification ruling on behalf of your client, Jacky and Lauren Inc. A sample was submitted.
The subject product is called a Cute Makeup Pallete which is recommend for children 5 years and older. It is packaged in a colorfully decorated cardboard box. Inside the box is plastic molded packaging which contains a pink plastic case in the shape of a high heel shoe. The shoe is decorated with a blue bow on the top and silver plastic studs on the heel.
The shoe is divided into three separate compartments. The first and second compartment contains seven colorful eyeshadows each in uniquely shaped pans. Each compartment has a brush applicator. The third compartment contains a small plastic bottle of pink nail polish, two small tubes of pink and purple lipstick and one yellow lip gloss in a lip shaped plastic molded container.
This item is considered to be goods put up in a set for retail sale within the meaning of General Rule of Interpretation (GRI) 3. The Harmonized Commodity Description and Coding System Explanatory Notes (ENs) constitute the official interpretation of the Harmonized System at the international level. While not legally binding nor dispositive, the ENs provide a commentary on the scope of each heading of the Harmonized Tariff Schedule of the United States (HTSUS) and are generally indicative of the proper interpretation of these headings. EN VII to GRI 3(b), states that in "all these cases the goods are to be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable." However, the term "essential character" is not defined within the HTSUS, GRIs or ENs. EN VIII to GRI 3(b) gives guidance, stating that "the factor which determines essential character will vary as between different kinds of goods. It may, for example, be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods." It is the opinion of this office that the eye shadows provide this item with the essential character, within the meaning of GRI 3(b).
The applicable subheading for the Cute Make up Pallete will be 3304.20.0000 (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: Eye make-up preparations. The rate of duty will be free.
Effective July 6, 2018, the Office of the United States Trade Representative (USTR) imposed an additional tariff on certain products of China classified in the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(b), HTSUS. The USTR imposed additional tariffs, effective August 23, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(d), HTSUS. Subsequently, the USTR imposed further tariffs, effective September 24, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(f) and U.S. Note 20(g), HTSUS. For additional information, please see the relevant Federal Register notices dated June 20, 2018 (83 F.R. 28710), August 16, 2018 (83 F.R. 40823), and September 21, 2018 (83 F.R. 47974). Products of China that are provided for in subheading 9903.88.01, 9903.88.02,9903.88.03, or 9903.88.04 and classified in one of the subheadings enumerated in U.S. Note 20(b), U.S. Note 20(d), U.S. Note 20(f) or U.S. Note 20(g) to subchapter III shall continue to be subject to antidumping, countervailing, or other duties, fees and charges that apply to such products, as well as to those imposed by the aforementioned Chapter 99 subheadings. Products of China classified under subheading 3304.20.0000, HTSUS, unless specifically excluded, are subject to the additional 10 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e.,9903.88.03 in addition to subheading, HTSUS, listed above. The tariff is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Notice cited above and the applicable Chapter 99 subheading.
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 the World Wide Web at https://hts.usitc.gov/current.
Although no request was made for marking, a review of the sample received indicated that it was not sufficiently marked. The marking of “P.R.C.” on the cardboard container, does not satify the marking requirements of 19 U.S.C. 1304 and 19 CFR Part 134 and is not an acceptable country of origin marking for the imported good. Customs and Border Protection has repeatedly found that the abbreviation “PRC” is not acceptable for country of origin marking purposes. See, e.g., HQ 560693 March 6, 1998), HQ 562901 (November 6, 2003) and HQ 727372 (March 18, 1985). However, the abbreviation “P.R. China,” or “China” would be acceptable. See HQ 730578 (July 10, 1987) and N262161 (March 13, 2015). You may wish to discuss the matter of country of origin marking with the Customs import specialist at the proposed port of entry.
Perfumery, cosmetic, and toiletry products are subject to the requirements of the Food and 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, or by visiting their website at: www.fda.gov.
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 Paul Hodgkiss at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division