CLA-2-33:RR:NC:2:240 D87510
Mr. Tom Paciaffi
Coronet Brokers Corp.
P.O. Box 300764
Cargo Bldg. 80 - JFK Airport
Jamaica, New York 11430-0764
RE: The tariff classification of a Children’s Make-up Kit from China
Dear Mr. Paciaffi:
In your letter dated January 28, 1999, on behalf of your client Pyramid Accessories Inc., you requested a tariff classification ruling.
A sample was submitted with your inquiry and is being returned as requested. The sample consists of a small, circular shaped, zippered handbag made of plastic sheeting. The bag contains a heart shaped compact consisting of two shades of eye shadow and a tiny heart shaped sponge applicator. Also included are two shades of lipstick and a small package containing body glitters.
The Children’s Make-up Kit does not contain items which are put up together to meet a particular need or carry out a specific activity. For Customs purposes, the goods do not comprise a set. The handbag is not a kind normally used for packing such items and is clearly suitable for repetitive use. Therefore, each article will be classified in their own appropriate heading.
The applicable HTS subheading for the Lipstick 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 free.
The applicable HTS subheading for the Eye shadow will be 3304.20.0000, 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: Eye make-up preparations..... The duty rate
will be free.
The applicable HTS subheading for the Body glitters will be 3307.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Pre-shave, shaving or after-shave preparations, personal deodorants, bath preparations, depilatories and other perfumery, cosmetic or toilet preparations, not elsewhere specified or included; prepared room deodorizers, whether or not perfumed or having disinfectant properties: Other..... The duty rate will be 5.4 percent ad valorem.
The applicable HTS subheading for the Handbag will be 4202.22.1500, Harmonized Tariff Schedule of United States (HTS), which provides for Handbags, whether or not with shoulder strap, including those without handle: With outer surface of sheeting of plastic or of textile materials: With outer surface of sheeting of plastic..... The duty rate will be 18 percent ad valorem.
The applicable HTS subheading for the Sponge applicator will be 9616.20.0000, Harmonized Tariff Schedule of United States (HTS), which provides for Power puffs and pads for the application of cosmetics or toilet preparations..... The rate of duty will be 4.3 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 Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the
entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Stephanie Joseph at 212-637-7066.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division