CLA-2-33:S:N:N1:240 875720
Mr. Paul John Crowley
Sharretts, Paley, Carter & Blauvelt, P.C
67 Broad Street
New York, N.Y. 10004
RE: The tariff classification of "Looks Good" Cosmetics Item #
2631, 2632A and 2632B from Taiwan
Dear Mr. Crowley:
In your letter dated June 24, 1992, you requested a tariff
classification ruling on behalf of your client The Mel Appel
Group, Inc.
A sample of "Looks Good" Cosmetics Item # 2631 was submitted
with your inquiry and is being returned as requested. The
compact consists of four powdered eyeshadows, two powdered
blushes, a blush brush and a foam applicator. The compact is
designed for use by young girls ages eight and up.
A sample of "Looks Good" Cosmetics Item # 2632A was
submitted with your inquiry and is being returned as requested.
The compact consists of eight powdered eyeshadows, two powdered
blushes, six eyeshadow sticks, five lipsticks, a blush brush and
a foam applicator. The compact is designed for use by young
girls ages eight and up.
A sample of "Looks Good" Cosmetics Item # 2632B was
submitted with your inquiry and is being returned as requested.
The compact consists of twelve powdered eyeshadows, two powdered
blushes, three eyeshadow sticks, three lipsticks, a blush brush
and a foam applicator. The compact is designed for use by young
girls ages eight and up.
The applicable HTS subheading for "Looks Good" Cosmetics
Item # 2631, 2632A and 2632B will be 3304.91.0010, Harmonized
Tariff Schedule of the United States (HTS), which provides for
beauty or make-up preparations; other: powders, whether or not
compressed: rouges. The duty rate will be 4.9 percent ad
valorem.
Cosmetics are subject to the regulations and requirements of
the Food and Drug Administration (FDA). Questions regarding FDA
requirements may be addressed to the Food and Drug
Administration, 5600 Fishers Lane, Rockville Lane, Rockville,
Maryland 20857. The telephone number is (301) 443-3370.
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 already been filed, this ruling should be brought
to the attention of the Customs officer handling the transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport