The tariff classification of a make-up set from China

NY 811808 July 18, 1995 CLA-2-95:S:N:N7:225 811808 CATEGORY: Classification TARIFF NO.: 9505.90.6090 Mr. A. Silvey Silvey Shipping Co., Inc. Bldg. 75 North Hangar Road Suite 211 JFK Int'l Airport Jamaica, N.Y. 11430 RE: The tariff classification of a make-up set from China Dear Mr. Silvey: In your letter dated June 14, 1995, you requested a tariff classification ruling on behalf of your client The Paper Magic Group. Two samples of the "Bald Head Make-Up Kit", item #651265, accompanied your inquiry. The item consists of make-up, an applicator brush, sponge applicator and bald head cap. The intent of the set is to make up the head and face to resemble a bald headed character such as a pirate, clown, mime, etc. The articles are packaged on a blister card which portrays how one might look after applying the cap and make-up. Classification is based upon the General Rules of Interpretation (GRI). The make-up kit is considered a set for classification purposes. Since the bald cap and make-up are equally significant to obtaining the desired appearance an essential character determination cannot be made. Therefore, the item will be classified according to GRI 3(c) which states "when goods cannot be classified by reference to 3(a) or 3(b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consider- ation". The two competing headings are: 3304.99.0000 which provides for beauty or make-up preparations, other and 9505.90.6090 which provides for festive, carnival or other entertainment articles. By application of GRI 3(c) the heading which occurs last is the provision for festive articles. This product may be subject to the regulations of the Food & Drug Administration. You may contact them at 5600 Fishers Lane, Rockville, Maryland 20857, telephone number (202) 443-3380. The applicable subheading for the "Bald Head Make-Up Kit", item #651265, will be 9505.90.6090, Harmonized Tariff Schedule of the United States (HTS), which provides for festive, carnival or other entertainment articles, including magic tricks and practical joke articles: other: other: other. The rate of duty will be free. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport