CLA-2-73:OT:RR:NC:N1:113
Mr. Sean Li
Beyond Tableware Inc.
2620 Earle Ave.
Rosemead, CA 91770
RE: The tariff classification of a stainless steel Makeup Palette and Spatula Set from China
Dear Mr. Li:
In your letter dated September 29, 2021, you requested a tariff classification ruling. A photograph of the makeup palette and spatula was submitted for our review.
The subject articles are identified as palettes and spatulas. The palette is a flat, rectangular, stainless steel plate with rounded corners. It measures approximately 6 inches by 4 inches and has a circular hole lined with a black plastic ring at one corner. The user can insert a finger into the hole to grip the palette. The palette serves as a flat surface on which to mix makeup. The spatula is made of stainless steel and measures approximately 16 centimeters in length. The palette and spatula are imported packaged together ready for retail sale.
Each retail-packaged kit consists of a makeup palette and spatula. The two components are classified in different headings. Classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is in accordance with the General Rules of Interpretation (GRIs), taken in order. GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes. Since no one heading in the tariff schedules covers the makeup palette and spatula in combination, GRI 1 cannot be used as a basis for classification. GRI 3(b) provides that mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale shall be classified as if they consisted of the material or component which gives them their essential character.
Each makeup palette and spatula kit consists of two different articles that are classifiable in different headings. The articles together carry out the specific activity of makeup mixing and preparation. The palette and spatula are put up together in a manner suitable for sale directly to users without repacking. Therefore, the makeup palettes and spatulas are described by the term "goods put up in sets for retail sale”. GRI 3(b) states in part that goods put up in sets for retail sale, which cannot be classified by reference to GRI 3(a), are to be classified as if they consisted of the component which gives them their essential character.
Explanatory Note (EN) VIII to GRI 3(b) explains that “the factor which determines essential character will vary as between different kinds of goods. It may, for example, be determined by the nature of the material or component, its bulk, quantity, weight, value or the use of the goods.” We must determine whether the stainless steel makeup palette or stainless steel spatula imparts the essential character of the set under consideration. Based on the weight and value breakdowns that you provided, the makeup palette predominates by weight and value and is the significantly larger of the two items. Therefore, it is the opinion of this office that the makeup palette imparts the essential character to the set. In accordance with GRI 3(b), the set will be classified in heading 7326, HTSUS, which provides for other articles of iron or steel.
The applicable subheading for the Makeup Palette and Spatula Set, will be 7326.90.8688, HTSUS, which provides for other articles of iron or steel, other, other…other. The rate of duty will be 2.9 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 at https://hts.usitc.gov/current.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 7326.90.8688, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 7326.90.8688, HTSUS, listed above.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
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 Ann Taub at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division