CLA-2-33:RR:NC:2:240 K89541
Ms. Marina Tasiopoulos
Samuel Shapiro & Company, Inc.
123 Chestnut Street Suite 400
Philadelphia, PA 19106
RE: The tariff classification of Cross Clip, Compass Keychain, Cell Phone Lip Gloss, Lip-Gloss Rings and Mardi Gras Shot Glass Necklace from China
Dear Ms. Tasiopoulos:
In your letter dated September 13, 2004 you requested a tariff classification ruling on behalf of your client Unique Industries, Inc
Samples of Cross Clip, Compass Keychain, Cell Phone Lip Gloss, Lip Gloss Rings and Mardi Gras Shot glass Necklace were submitted for review. Item 11383 consists of a cross clip and a compass attached to a strap with a split ring. The cross clip and compass will be separately classified. Item 92356 consists of a cell phone shaped compact containing three pans of lip-gloss, a small mirror and a brush in the shape of an antenna. Item 92340 consists of 5 blister packed lip-gloss rings. The rings have petals consisting of imitation jewels and the flower top flips open for the lip-gloss. The lip-gloss ring is a composite article which will be classified in accordance with GRI 3c, Harmonized Tariff Schedule of the United States, which requires, in part that the item be classified in the heading which occurs last in numerical order among those which merit equal consideration. The Mardi Gras shot glass necklace consists of a shot glass and handle attached to a bead necklace.
The applicable subheading for the Cell Phone Lip-Gloss will be 3304.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Lip make-up preparations. The rate of duty will be free.
The applicable subheading for the Lip-Gloss Rings and Mardi Gras Shot Glass Necklace will be 7117.90.7500, Harmonized Tariff Schedule of the United States (HTS), which provides for Imitation jewelry: Valued over 20 cents per dozen pieces or parts: Other: Of plastic. The rate of duty will be free.
The applicable subheading for the Cross Clip will be 7616.99.5075, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of aluminum, other, other, other, articles of wire. The rate of duty will be 2.5 percent ad valorem.
The applicable subheading for the Compass with split ring and strap will be 9014.10.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for direction finding compasses which are not optical, gyroscopic, or electrical. The rate of duty will be 2.9 percent ad valorem.
Perfumery, cosmetic and toiletry products are subject to the requirements of the Federal Food, Drug and Cosmetic Act, which is administered by the U.S. Food and Drug Administration. You may contact them at U.S. Food and Drug Administration, Office of Cosmetics and Colors 5100 Paint Branch Parkway, College Park, MD 20740-3835, telephone number (202) 418 3412.
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 646-733-3268.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division