CLA-2-96:S:N:N1:236 850012

Mr. Louis S. Shoichet
Siegel, Mandell and Davidson, P.C.
One Whitehall Street
New York, N Y 10004

RE: The tariff classification of a five piece cosmetic brush set from China.

Dear Mr. Shoichet:

In your letter dated February 27, 1990, on behalf of your client, Avon Products, Inc., you requested a tariff classification ruling.

The prospective import consists of a five piece cosmetic brush set consisting of two sponge applicators, two blusher brushes and one eyeliner brush all inside a plastic case with a snap closure.

The applicable subheading for the cosmetic brush set will be 9603.30.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for artists' brushes, writing brushes and similar brushes for the application of cosmetics: valued over 10 cents each. The rate of duty will be 3.1 percent ad valorem.

Each item should be marked as clearly, legibly and indelibly as possible with the proper country of origin.

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