CLA-2-33:OT:RR:NC:N3:140
Mr. Kevin Williams
Clark Hill PLC
130 E. Randolph Street, Suite 3900 Chicago, IL 60601
RE: The tariff classification of Sashapure Healing Shampoo; Sashapure Healing Conditioner; Sashapure Restorative Conditioning Masque; Sashapure Smoothing & Shine Hair Treatment; and Sashapure Defining Curl Cream from an unknown country.
Dear Mr. Williams:
In your letter dated December 7, 2022, you requested a tariff classification ruling on behalf of Red Lodge Beauty, Inc. Additional information was received by email on December 14, 2022.
Your inquiry pertains to five products of a hair care line. Sashapure Healing Shampoo, described as free from harsh sulfates or chemicals, detangling, repairing, and moisturizing. The Sashapure Healing Conditioner, described as a hydrating, anti-frizz formula. The Sashapure Restorative Conditioning Mask, described as a hydrating, deep conditioning, strengthening formula. The Sashapure Smoothing & Shine Hair Treatment, described as a multi-use styling and finishing treatment. The Sashapure Defining Curl Cream described as promoting softness and volume while controlling frizz.
The applicable subheading for the Sashapure Healing Shampoo imported in retail form will be 3305.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Preparations for use on the hair: Shampoos…. The general rate of duty will be free.
The applicable subheading for the Sashapure Healing Conditioner; Sashapure Restorative Conditioning Masque; Sashapure Smoothing & Shine Hair Treatment; and Sashapure Defining Curl Cream imported in retail form will be 3305.90.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Preparations for use on the hair: Other. The rate of duty will be free.
Since your client is contemplating alternative sourcing, the following will apply in the event China is determined to be the country of origin: Pursuant to U.S. Note 20(f) to Subchapter III, Chapter 99, HTSUS, products of China classified under subheadings 3305.10.0000 and 3305.90.0000, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty under 9903.88.03, HTSUS. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 3305.10.0000 and 3305.90.0000, HTSUS, listed above.
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
This merchandise may be subject to the Federal Food, Drug, and Cosmetic Act and/or The Public Health Security and Bioterrorism Preparedness and Response Act of 2002 (The Bioterrorism Act), which are administered by the U.S. Food and Drug Administration (FDA). Information on the Federal Food, Drug, and Cosmetic Act, as well as The Bioterrorism Act, can be obtained by calling the FDA at 1-888-463-6332, or by visiting their website at www.fda.gov.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Evan Thomas at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division