CLA-2-33:OT:RR:NC:N3:140
Mr. Joseph Kenny
Geodis USA Inc
One CVS Dr
Woonsocket, RI 02895
RE: The tariff classification of CVS Skin Care Products from South Korea
Dear Mr. Kenny:
In your letter dated November 14, 2019, you requested a tariff classification ruling of four CVS Skin Care Products. Samples and product descriptions were provided.
The first item (CVS item 312501), is described as a Charcoal and Black Sugar dual action scrub facial mask. You state that its primary ingredients are black sugar, charcoal powder, a number of fruit extracts and propylene glycol. The user is directed to apply to the skin on the face and neck, leave on for 5 - 7 minutes, massage in, then rinse off. It is indicated to purify and exfoliate the skin and is sold in 6 ounce retail tubes as well as foil packets containing a single use amount.
The second item (CVS item 312534), is described as a Cooling Peel Off Facial Mask. You state that its primary ingredients are water, polyvinyl alcohol, denatured alcohol, fruit and vegetable extracts combined with other constituents. The user is directed to apply to cleaned skin on the face, leave on for 5 - 10 minutes then peel off. It is indicated to clarify, refresh and exfoliate the skin and is sold in 6 ounce retail tubes as well as foil packets containing a single use amount.
The third item (CVS item 312523), is described as an Avocado and Oatmeal Purifying Clay Facial Mask. You state that its primary ingredients are water, clay, propylene glycol, vegetable extracts and other constituents . The user is directed to apply to the skin on the face and neck, leave to dry, then rinse off. It is indicated to moisturize and deep clean the pores of the skin as is sold in 6 ounce retail tubes as well as foil packets containing a single use amount.
The fourth item (CVS item 312477), is described as a Dead Sea Minerals anti stress clay facial mask. You state that its primary ingredients are water, clay, propylene glycol and a number of natural mineral constituents. The user is directed to apply to the skin on the face and neck, leave on for 5 - 10 minutes then rinse off. It is indicated to smooth and deep clean the pores of the skin and is sold in 6 ounce retail tubes as well as foil packets containing a single use amount.
The applicable subheading for the CVS Skin Care Products (item #’s 312501, 312534, 312523, and 312477) will be 3304.99.5000, Harmonized Tariff Schedule of the United States (HTS), 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.
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 the World Wide Web at https://hts.usitc.gov/current.
Perfumery, cosmetic, and toiletry products are subject to the requirements of the Food and Drug and Cosmetic Act, and the Fair Packaging and Labeling Act (FPLA), which are administered by the U.S. Food and Drug Administration. Questions regarding FDA requirements may be addressed to the 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, or by visiting their website at: www.fda.gov.
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 Paul Hodgkiss at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division