The tariff classifications of nail polish, massage lotion, foot lotion and body spray of U.S. origin and bottled in Mexico

NY E89057 November 19, 1999 CLA-2-33:RR:NC:2:240 E89057 CATEGORY: Classification TARIFF NO.: 9801.10.1097 Mr. Francisco Gomez Jr. R.L. Jones Tecate, Inc P.O. Box 970 Tecate, CA 91980 RE: The tariff classifications of nail polish, massage lotion, foot lotion and body spray of U.S. origin and bottled in Mexico Dear Mr. Gomez: In your letter dated October 14, 1999 you requested a tariff classification ruling on behalf of your client Markwins International Corp. You state that your client will export bulk nail polish, massage lotion, foot lotion and body spray of U.S. origin to Mexico. The bulk cosmetics will be repackaged in retail containers. There is no manufacturing or further processing performed in Mexico, nor are the products advanced in value or improved in condition. The mere repackaging of an article does not result in a change in the country of origin of the article. The articles will remain products of the U.S. The nail polish, foot lotion, body spray and massage lotion will be eligible for the duty free provision of subheading 9801.00.1097, HTSUS which provides for products of the United States when returned after having been exported, without having been advanced in value or improved in condition by any process of manufacture or other means while abroad, provided the documentary requirements of Customs Regulations (19 C.F.R. §10.1), are met. The bottled nail polish, massage lotion, foot lotion and body spray remain the products of the U.S., and may be excepted from the requirement of 19 U.S. C. 1304 pursuant to 19 C.F.R. §134.32 (m) as products of the U.S. exported and returned. 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 Stephanie Joseph at 212 637-7066. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division