CLA-2-96:RR:NC:SP:233 K82806
Mr. Reggie White
Gold Hawk Global
7327 Authon Drive
Dallas, TX 75248-3021
RE: The tariff classification of eye shadow applicators, cosmetic spatulas, cotton tip cosmetic applicators/swabs, mascara wands, and cotton rounds/puffs from China.
Dear Mr. White:
In your letter dated January 26, 2004, you requested a tariff classification ruling.
The submitted samples are as follows:
eye shadow applicator consisting of a polypropylene handle with a polyurethane foam head used for the application of eye shadow
polypropylene cosmetic spatula used to dip test portions of facial creams
cotton tip cosmetic applicators/swabs used to apply and remove cosmetics made of 100% cotton ends with a paper or plastic stick
mascara wands used to apply mascara to eyelashes
cotton rounds/puffs made of 100% cotton used for the removal of makeup or fingernail polish
The applicable subheading for the eye shadow applicator will be 9616.20.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Powder puffs and pads for the application of cosmetics or toilet preparations.” The rate of duty will be 4.3% ad valorem.
The applicable subheading for the cosmetic spatula will be 3926.90.9880, HTS, which provides for “Other articles of plastics, Other.” The rate of duty will be 5.3% ad valorem.
The applicable subheading for the cotton tip cosmetic applicators/swabs and the cotton rounds/puffs will be 5601.21.0090, HTS, which provides for “Articles of cotton wadding.” The rate of duty will be 3.6% ad valorem. There are currently no textile restraints for this merchandise being a product of China.
The applicable subheading for the mascara wands, if valued not over 40 cents each, will be 9603.29.4090, HTS, which provides for “Toothbrushes, shaving brushes, hair brushes, nail brushes, eyelash brushes… Other: Valued not over 40 cents each, Other.” The rate of duty will be 0.2 cents each plus 7% ad valorem.
The applicable subheading for the mascara wands, if valued over 40 cents each, will be 9603.29.8090, HTS, which provides for “Toothbrushes, shaving brushes, hair brushes, nail brushes, eyelash brushes… Other: Valued over 40 cents each, Other.” The rate of duty will be 0.3 cents each plus 3.6% ad valorem.
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 Lawrence Mushinske at 646-733-3036.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division