The tariff classification of “RoC” RETINOL ACTIF PUR™ Anti-Wrinkle Treatment with SPF 15 , “RoC” RETINOL ACTIF PUR™ Anti-Age Hand Treatment with SPF 15 and “RoC” RETINOL ACTIF PUR™ Eye Contour Cream from France

NY G80504 August 22, 2000 CLA-2-33:RR:NC:2:240 G80504 CATEGORY: Classification TARIFF NO.: 3304.99.5000 Mr. Robert J. Leo Meeks & Sheppard 330 Madison Avenue 39th Floor New York, New York 10017 RE: The tariff classification of “RoC” RETINOL ACTIF PUR™ Anti-Wrinkle Treatment with SPF 15 , “RoC” RETINOL ACTIF PUR™ Anti-Age Hand Treatment with SPF 15 and “RoC” RETINOL ACTIF PUR™ Eye Contour Cream from France Dear Mr. Leo: In your letter dated August 1, 2000 you requested a tariff classification ruling on behalf of your client Johnson & Johnson Consumer Products Company. Your inquiry concerns the classification of three skin care products. The “RoC” RETINOL ACTIF PUR™ skincare products are imported in retail tubes of either plastic or metal. The “RoC” RETINOL ACTIF PUR™ Anti-Wrinkle Treatment with SPF 15, is sold as a moisturizer, anti-wrinkle cream and as protection from UV rays. The “RoC” RETINOL ACTIF PUR™ Anti-Age Hand Treatment with SPF 15 provides protection from the UV rays and is claimed to reduce the signs of aging. The “RoC” RETINOL ACTIF PUR™ Eye Contour Cream is claimed to reduce the signs of aging. The applicable subheading for the “RoC” RETINOL ACTIF PUR™ skin care products 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. The rate of duty will be free Cosmetic and toiletry products are subject to the regulations of the Food and Drug Administration. You may contact them at 5600 Fishers Lane, Rockville, Maryland 20857, telephone number (301) 443-3380. 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