The tariff classification of “Pretend Cosmetic Set” from Taiwan/China

NY G86201 January 25, 2001 CLA-2-33:RR:NC:2:240 G86201 CATEGORY: Classification TARIFF NO.: 3304.10.0000; 3304.30.0000; 3304.99.5000; 4908.90.0000; 6307.90.9989 Mr. Joseph R. Hoffacker Barthco Trade Consultants, Inc. 7575 Holstein Avenue Philadelphia, PA 19153 RE: The tariff classification of “Pretend Cosmetic Set” from Taiwan/China Dear Mr. Hoffacker: In your letter dated January 3, 2001, on behalf of your client Market USA, you requested a tariff classification ruling. A sample of the “Pretend Cosmetic Set” was submitted with your inquiry and is being returned as requested. The “Pretend Cosmetic Set” consists of a pouch containing lipgloss, nail polish, body glitter gel and a temporary tattoo. The pouch, measuring 3” x 5”, is composed of a polyester gauzy material with a drawstring closure. The pouch is decorated with strands of tiny beads firmly secured around the drawstring area. The pouch is made in China and the cosmetics are made in Taiwan. The “Pretend Cosmetic Set” does not contain items which are put up together to meet a particular need or carry out a specific activity. For Customs purposes, the items do not comprise a set and each component will be separately classified. The applicable subheading for the lipgloss will be 3304.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Beauty or make-up preparations for the care of the skin (other than medicaments), including sunscreen or sun tan preparations; lip make-up preparation….. The rate of duty will be free. The applicable subheading for the nail polish will be 3304.30.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Beauty or make-up preparations for the care of the skin (other than medicaments), including sunscreen or sun tan preparations; manicure or pedicure preparations….. The rate of duty will be free. The applicable subheading for the body glitter gel 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; manicure or pedicure preparations: Other: Other….. The rate of duty will be free. The applicable subheading for the tattoo will be 4908.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provide for Transfers (decalcomanias): Other…. The rate of duty will be 4.6 cents per kilogram.  The applicable subheading for the pouch will be 6307.90.9989, Harmonized Tariff Schedule of the United States (HTS), which provide for Other made up articles, including dress patterns: Other: Other: Other….. Other: Other….. The rate of duty will be 7 percent ad valorem. Perfumery, cosmetic and toiletry products are subject to the requirements of the Federal Food, Drug, and Cosmetic Act, which is administered by the U.S. Food and Drug Administration. You may contact them at 5600 Fishers Lane, Rockville, Maryland 20857. 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