CLA-2-33:RR:NC:2:240
Ms. Kathy Walsh
All-Air Customs Brokers, Inc.
145-43 226 Street
Springfield Gardens, NY 11413
RE: The tariff classification of a BLOCKBUSTER KIT (cosmetic kit) from China
Dear Ms. Walsh:
In your letter dated March 30, 2007, you requested a tariff classification ruling on behalf of your client Intercos America.
A sample of the BLOCKBUSTER KIT was submitted for review with your inquiry, and is being returned to you as requested. The BLOCKBUSTER KIT, comprised of a vanity case filled with cosmetics, will be sold for retail sale. The submitted sample of the vanity case is constructed with an outer surface of plastic sheeting material. The case is designed to provide storage, protection, portability, and organization to cosmetics and related accessories. The inner lid of the vanity case has an oval mirror and fitted sleeves filled with 3 lip liner pencils, 4 eyeliner pencils, and 2 mascaras. The inner removable compartment contains 4 bottles of nail polish, 6 tubes of lip-gloss, 2 lipsticks, a canister filled with loose face powder, 2 tubes of cream blush, a rectangular shaped compact filled with 10 shades of eye shadow, a round compact with 2 shades of eye shadow, a pencil sharpener, and a cosmetic brush. Bulk cosmetics manufactured in Italy and the USA are sent to China for repackaging into retail cosmetics. The bulk eye shadows, mascara, lip glosses, lipsticks, nail polish, cream blushes, and loose powder are of US origin. The eyeliner and lip liner pencils are manufactured in Italy. The vanity case, brushes, empty compacts, and pencil sharpener are manufactured in China. All the components are packaged together in China for export.
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 applicable subheading for the lip-gloss, lip liner pencils, 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, eyeliner pencils, and mascara 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 loose facial powder will be 3304.91.0050, 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: Other. The rate of duty will be free.
The applicable subheading for the cream blush will be 3304.99.5000, 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: Other: Other. 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, in part, for vanity cases, 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 pencil sharpener will be 8214.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other Articles of cutlery (for example hair clippers, butchers’ or kitchen cleavers, chopping or mincing knives, paper knives); manicure or pedicure sets and instruments (including nail files); base metal parts thereof: paper knives, letter openers, erasing knives, pencil sharpeners (nonmechanical) and blades and other parts thereof. The rate of duty will be 0.3 cents each plus 4.2 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% 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.
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