CLA-2-33:S:N:N7:240 894542
Mr. Stephen Provoost
J.M. Rodgers Co., Inc.
90 West Street, Room 1510
New York, N.Y. 10006-1039
RE: The tariff classification of Make-up for Children from Taiwan
Dear Mr. Provoost:
In your letter dated January 31, 1994, you requested a tariff classification ruling.
Samples of Item No. 10021-CA Star Kit with Lipsticks, Item No. 10022-CM Mini Cosmetic Kit and Item No. 10025-CK Double Cosmetic Kit were submitted with your inquiry and are being returned.
Item No. 10021-CA contains four shades of lipstick, one shade of eyeshadow and two sponge applicators packaged in a star shaped plastic fitted case. Item No. 10022-CM consists of four shades of eye shadow, two shades of lipgloss, one shade of lipstick and two sponge applicators packaged in a plastic fitted case. Item No. 10025-CK contains five shades of eye shadow, five shades of lipgloss, one shade of lipstick, two shades of creme blush and five sponge applicators packaged in a double sided plastic fitted case. The cosmetics are designed for use by children.
The applicable HTS subheading for Item No. 10021-CA Star Kit with Lipsticks will be 3304.10.0000, Harmonized Tariff Schedule of the United States (HTS), 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: lip make-up preparations. The duty rate will be 4.9 percent ad valorem.
The applicable HTS subheading for Item No. 10022-CM Mini Cosmetic Kit and Item No. 10025-CK Double Cosmetic Kit will be 3304.99.0000, Harmonized Tariff Schedule of the United States (HTS), 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: other: other. 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