CLA-2-96:S:N:N8:344 804291
Mr. Warren E. Coe
Amway Corporation
7575 Fulton Street, East
Ada, Michigan 49355-0001
RE: The tariff classification of cosmetic brushes from China and
Malaysia.
Dear Mr. Coe:
In your letter dated November 8, 1994, you requested a tariff
classification ruling.
The submitted samples are three cosmetic brushes measuring 2
1/4 inches in length and 1/2 inch wide. The brushes have plastic
handles with brush bristles attached and are used for applying
blush or powder and other cosmetics to the face. The blusher
brushes are valued at 55 cents per set of five.
The applicable subheading for the blusher brushes will be
9603.30.6000, Harmonized Tariff Schedule of United States (HTS),
which provides for Artists' brushes...and similar brushes for the
application of cosmetics: Valued over 10 cents each. The rate of
duty will be 3.1% ad valorem.
Articles classifiable under subheading 9603.30.6000, HTS,
which are products of Malaysia, are entitled to duty free treatment
under the Generalized System of Preferences (GSP) upon compliance
with all applicable regulations. However, the GSP has expired
September 30, 1994 and has not been extended. Congress may choose
to renew GSP. In that case, the GSP provision cited herein may
apply retroactively.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
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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 been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport