CLA-2-33:S:N:N7:240 812853
Ms. Sharon G. Eng
Makarizo
11340 Mississippi Avenue
Los Angeles, CA 90025
RE: The tariff classification of Makarizo Pre-Perm and Dandruff
Shampoos, Wave Lotion, Hair Straightener, Curl Relaxer,
Neutralizer Creams and After-Perm Conditioner from Indonesia
Dear Ms. Eng:
In your letter dated July 13, 1995, you requested a tariff
classification ruling.
Samples of the above nine products were submitted with your
inquiry. The Pre-Perm Shampoo cleanses residue build up caused
by continuous use of shampoos and conditioners. The Dandruff
Shampoo cleanses the hair and controls dandruff. The Wave
Lotion, composed of one 3.4 fl. oz. bottle of Wave Lotion and one
3.4 fl. oz. bottle of Neutralizer, perms the hair and restores
it's original shine. The After-Perm Conditioner revitalizes and
conditions all types of hair. All of the above products are
packaged for retail sale.
The applicable subheading for Makarizo Pre-Perm and Dandruff
Shampoos will be 3305.10.0000, Harmonized Tariff Schedule of the
United States (HTS), which provides for preparations for use on
the hair: shampoos. The rate of duty will be 3.9 percent ad
valorem.
The Makarizo Wave Lotion is considered a set for retail sale
based on GRI 3 (b) with the essential character imparted by the
Wave Lotion. The applicable subheading will be 3305.20.0000,
Harmonized Tariff Schedule of the United States (HTS), which
provides for preparations for use on the hair: preparations for
permanent waving or straightening. The rate of duty will be 3.9
percent ad valorem.
The applicable subheading for Makarizo After-Perm
Conditioner will be 3305.90.0000, Harmonized Tariff Schedule of
the United States (HTS), which provides for other preparations
for use on the hair. The rate of duty will be 3.9 percent ad
valorem.
Articles classifiable under subheading 3305.10.0000, HTS,
3305.20.0000, HTS and 3305.90.0000, HTS which are products of
Indonesia are entitled to duty free treatment under the
Generalized System of Preferences (GSP) upon compliance with all
applicable regulations, if the GSP is renewed.
Your inquiry does not provide enough information for us to
give a classification ruling on the Curl Relaxer, Hair
Straightener and Neutralizer Creams under the HTS. Is the Curl
Relaxer and Neutralizer Cream, in its imported condition,
packaged together and sold for retail sale? Is the Hair
Straightener and Neutralizer Cream also packaged together and
sold for retail sale in its imported condition?
These products 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 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