CLA-2-33:RR:NC:2:240 M86116
Ms. Lorraine Deer
Sears
3333 Beverly Road
Hoffman Estates, IL 60179
RE: The tariff classification of Item number 41101 Cosmetic Train Case filled with cosmetics from China
Dear Ms. Deer:
In your letter dated August 24, 2006, you requested a tariff classification ruling on Item number 41101 Cosmetic Train Case filled with cosmetics. A sample was submitted with your inquiry for review, and will be returned to you, as requested.
The Cosmetic Train Case, a travel vanity case, is designed to provide storage, protection, organization, and portability of personal effects during travel. The vanity case is manufactured of a rigid base wholly covered on the exterior with polyvinylchloride (PVC) plastic sheeting. The case features an interior compartment lined with a felt textile fabric glued to a paperboard backing. The interior compartment consists of three drawers filled with easily removable trays containing cosmetics. The case has a fitted mirror within the lid, a luggage type closure, a hinged lid, top carrying handle, and a wind up music box. Eight jars of eye shadow are in the top drawer. The middle drawer contains four lipsticks, two tubes of lip-gloss, two containers of lip-gloss, and four bottles of nail polish. The bottom drawer contains a round container filled with five cream eye shadows, two jars of powdered blush, one eyeliner pencil, one lip pencil, one blush brush, one eye shadow brush, and one sponge applicator. The filled Cosmetic Train Case is packaged and marketed for retail sale.
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:
consist of at least two different articles which are, prima facie, classifiable in different headings;
consist of articles put up together to meet a particular need or carry out a specific activity; and
are put up in a manner suitable for sale directly to users without repacking.
Although the vanity case is the component of greatest bulk, weight, and value, the substance of Explanatory Notes VII and X (b) indicates that the case’s dissimilarity from the other components precludes it from providing the whole article with its essential character. The case and cosmetics are not mutually complementary, not adapted to one another, and are not put up to meet a particular need or carry out a specific activity. The goods do not comprise a set. Therefore, each individual component, including the vanity case, is separately classifiable. The Cosmetic Train Case filled with cosmetics is not a set under GRI 3(b), however, the vanity case with the built in music box forms a composite good under GRI 3(b). The essential character is imparted by the vanity case.
The applicable subheading for the lip-gloss and lipsticks will be 3304.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), 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 rate of duty will be free.
The applicable subheading for the eye shadow will be 3304.20.0000, Harmonized Tariff Schedule of the United States (HTSUS), 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 rate of duty will be free.
The applicable subheading for the nail polish will be 3304.30.0000, Harmonized Tariff Schedule of the United States (HTSUS), 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: Manicure or pedicure preparations. The rate of duty will be free.
The applicable subheading for the powdered blush will be 3304.91.0010, Harmonized Tariff Schedule of the United States (HTSUS), 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: Powders, whether or not compressed: Rouges. The rate of duty will be free.
Perfumery, cosmetic and toiletry products are subject to the requirements of the Federal Food, Drug and Cosmetic Act, which are 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 301 436-1130.
The applicable subheading for the vanity case will be 4202.12.2020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Trunks, suitcases, vanity cases and similar containers, with outer surface of plastics, structured rigid on all sides. The rate of duty will be 20 percent ad valorem.
The applicable subheading for the cosmetic brush, if valued not over 5 cents each, will be 9603.30.2000, Harmonized Tariff Schedule of the United States (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 percent ad valorem.
The applicable subheading for the cosmetic brush, 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 brush, 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 sponge applicator will be 9616.20.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Powder puffs and pads for the application of cosmetics or toilet preparations. The rate of duty will be 4.3 percent ad valorem.
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 Stephanie Joseph at 646-733-3268.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division