CLA-2-42:OT:RR:NC:N4:441
Ms. Debbie Dudzinski
GBG Beauty, LLC
350 5th Avenue, 9th Floor
New York, NY 10118
RE: The tariff classification of an emergency beauty kit from China
Dear Ms. Dudzinski:
In your letter dated April 20, 2017, you requested a tariff classification ruling. A sample was submitted, which will be retained by this office.
Style #GE095681HBAZA, “Candy Color Emergency Beauty Kit”, consists of one polyurethane (PU) zippered travel bag, one package (20 sheets) of oil blotting facial tissue, one emery board, one metal mini tweezer, one metal mini nail clipper, 21 plastic mini hair elastics, one lip gloss tube, one nail polish, and one sheet of make up remover. The approximately 2.5” x 2” makeup remover wipe is impregnated with a cleansing solution, consisting of a non-aromatic surfactant among other substances and is used for washing the skin. We have determined that the wipe acts as the carrier for the impregnated cleansing solution and is suitable for retail sale. All the articles are stored and transported in the travel bag.
Although you state the items are imported together, they are not considered a set for tariff purposes. The items do not meet a particular need or carry out a specific activity. Therefore, each piece will be classified separately under its appropriate subheading.
The applicable subheading for the travel bag will be 4202.92.4500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Travel, sports, and similar bags, with outer surface of sheeting of plastic, other. The duty rate will be 20 percent ad valorem.
The applicable subheading for the lip gloss tube will be 3304.10.0000, 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 nail polish will be 3304.30.0000, 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 makeup remover wipe will be 3401.30.5000, HTSUS, which provides for Organic surface-active products and preparations for washing the skin, in the form of liquid or cream and put up for retail sale, whether or not containing soap: Other. The rate of duty will be free.
The applicable subheading for the elastic hair bands will be 3926.90.9905, HTSUS, which provides for Other articles of plastic…: other: other…elastic bands made wholly of plastics. The rate of duty will be 5.3 percent ad valorem.
The applicable subheading for the oil blotting facial tissues will be 4818.20.0020, HTSUS, which provides for Handkerchiefs, cleansing or facial tissues and towels (of paper pulp, paper, cellulose wadding or webs of cellulose fibers): Other. The rate of duty will be free.
The applicable subheading for the metal tweezers will be 8203.20.2000, HTSUS, which provides for Files, rasps, pliers (including cutting pliers), pincers, tweezers, metal cutting shears, pipe cutters, bolt cutters, perforating punches and similar handtools, and base metal parts thereof: Pliers (including cutting pliers), pincers, tweezers and similar tools, and parts thereof: Tweezers. The rate of duty will be 4 percent ad valorem.
The applicable subheading for the mini nail clippers will be 8214.20.3000, HTSUS, which provides for Manicure or pedicure sets and instruments (including nail files), and parts thereof: Cuticle or cornknives, cuticle pushers, nail files, nailcleaners, nail nippers and clippers, all the foregoing used for manicure or pedicure purposes, and parts thereof. The rate of duty will be 4 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 https://hts.usitc.gov/current.
At this time, we are unable to provide a tariff classification for the miniature emery board.
We have examined the sample and need the following additional information: The emery board appears to be comprised of several layers of material. Of what material(s) is each layer made? How is the abrasive affixed to the body of the emery board? Of what material is the abrasive (e.g., emery, corundum, sand, etc.)? Is it natural or artificial? If you decide to resubmit your request, please include all of the material that we have returned to you and mail your request to Director, National Commodity Specialist Division, Customs and Border Protection, 201 Varick Street, Suite 501, New York NY 10014, attn: Binding Ruling Request.
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 Vikki Lazaro at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division