CLA-2-96:RR:NC:SP:233 M82187
Mr. Mike Bartlett
American Shipping Company Inc.
400 Oceangate, Suite 1106
Long Beach, CA 90802
RE: The tariff classification of compact cases, cosmetic brushes, a makeup pad/puff, and an instruction booklet from China.
Dear Mr. Bartlett:
In your letter dated March 30, 2006, on behalf of Thane International Inc., you requested a tariff classification ruling.
The submitted sample is identified as “Sudden Glow”. The item consists of three plastic compact cases which will be imported empty and filled with cosmetic products in the United States, two cosmetic brushes, a makeup pad/puff, and a staple-bound paper instruction booklet.
The Explanatory Notes to the Harmonized Tariff System provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. Explanatory Note X to GRI 3(b) provides that the term "goods put up in sets for retail sale" means goods that: (a) consist of at least two 2 different articles which are, prima facie, classifiable in different headings; (b) consist of articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking.
“Sudden Glow” not considered to be a set for tariff classification purposes since the components are not put up together to meet a particular need or carry out a specific activity. Therefore, the contents must be classified separately.
Your sample is being returned as requested.
The applicable subheading for the compact cases will be 3923.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Articles for the conveyance or packing of goods, of plastics: boxes, cases, crates and similar articles.” The rate of duty will be 3% ad valorem.
The applicable subheading for the cosmetic brushes, if valued not over 5 cents each, will be 9603.30.2000, HTSUS, which provides for “Artists’ brushes, writing brushes and similar brushes for the application of cosmetics: Valued not over 5 cents each.” The rate of duty will be 2.6% ad valorem.
The applicable subheading for the cosmetic brushes, if valued over 5 cents but not over 10 cents each, will be 9603.30.4000, HTSUS, which provides for “Artists’ brushes, writing brushes and similar brushes for the application of cosmetics: Valued over 5 cents but not over 10 cents each.” The rate of duty will be Free.
The applicable subheading for the cosmetic brushes, if valued over 10 cents each, will be 9603.30.6000, HTSUS, which provides for “Artists’ brushes, writing brushes and similar brushes for the application of cosmetics: Valued over 10 cents each.” The rate of duty will be Free.
The applicable subheading for the makeup pad/puff will be 9616.20.0000, HTSUS, 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 staple-bound paper instruction booklet will be 4901.99.0091, HTSUS, which provides for “Printed books, brochures, leaflets and similar printed matter, whether or not in single sheets… Other: Containing not more than 4 pages each (excluding covers).” The rate of duty will be Free.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
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