CLA-2-33:OT:RR:NC:2:240
Mr. Alan Warner
StarWarner
20 Chestnut Street
Tenafly, NJ 07670
RE: The tariff classification of a Fragrance Clip from China.
Dear Mr. Warner:
In your letter dated June 1, 2009, you requested a tariff classification ruling on a fragrance clip. A sample was submitted with your inquiry for review.
The Fragrance Clip consists of a key ring with two tubes of lip-gloss, a bottle of perfume, and, a charm. The key ring, composed of iron, consists of an open circle with two balls at the ends. The balls are unscrewed to remove the lip-gloss, perfume and, charm. The perfume and lip-gloss can be easily removed from the key ring for use and replenishment. The charm is composed of tin alloy. You state that the items will be enclosed in a labeled box indicating the contents and company name. The prototype sample does not have any markings. You state that the containers for the perfume and lip-gloss will indicate the manufacturer, ingredients, and the country of origin.
Classification under the Harmonized Tariff Schedule of the United States (HTSUS) is made in accordance with the General Rules of Interpretation (GRI). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs 2 through 6 may then be applied in order. In light of the fact that this material consists of several components which in addition to the residual concentrations of depleted uranium, include soil and sand, not specifically provided for at the heading level, it cannot be classified solely on the basis of GRI 1. GRI 2 (b) provides that “[a]ny reference in a heading to a material or substance shall be taken to include a reference to mixtures or combinations of that material or substance with other materials or substances…[t]he classification of goods consisting of more than one material or substance shall be classified according to GRI 3.” GRI 3 (a) provides that when a good is classifiable in two or more headings, for any reason, the heading which provides the most specific description is preferred to headings providing a more general description. However, if each heading refers to only part of the materials or substances contained in the mixed or composite good at issue, then the headings are regarded as equally specific and resort must be made to GRI 3 (b), that is, classification becomes dependent upon the material, substance or component of the good that imparts its essential character. It is the opinion of this office that the essential character of the Fragrance Clip is imparted by the lip-gloss.
The applicable subheading for the Fragrance Clip 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.
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 (301) 436 1130.
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