The tariff classification of Make-Up Set Style EE06 from China

NY G88439 April 4, 2001 CLA-2-33:RR:NC:2:240 G88439 CATEGORY: Classification TARIFF NO.: 3304.10.0000; 3304.20.0000; 3304.30.0000; 3304.99.5000; 4823.90.6500; 9615.11.4000; 9616.20.0000 M Ms. Stacey L. Weinberg Grunfeld, Desiderio, Lebowitz, Silverman & Kledstadt LLP 245 Park Avenue 33 Floor New York, NY 10167-3397 RE: The tariff classification of Make-Up Set Style EE06 from China Dear Ms. Weinberg: In your letter dated March 12, 2001 you requested a tariff classification ruling on behalf of your client Markwins International. A sample of Make-Up Set Style EE06 was submitted for review, and is being returned to you as requested. Make-Up Set Style EE06 consists of a paperboard ‘photo box” container filled with cosmetics and hair clips. The container is constructed of coated paperboard with a plastic covering on the lid and base. The container measures approximately 5 ¼ inches in length, 7 ¼ inches in width, and 1 ¾ inches in depth. The lid of the ‘photo box’ contains a glitter and colored water filled frame with an opening for a photograph. The container may be used as a photo box when the fitted tray is removed. The cosmetics and hair clips are fitted in a plastic tray. The products consist of two bottles of nail polish, two tubes of lipstick, two pallets of eye shadow, a tube of body glitter, two sponge make-up applicators, and four plastic flower hair clips. The Make-Up Set Style EE06 is not a set for tariff purposes. The items will be separately classified. The applicable subheading for the lipstick will be 3304.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Lip make-up preparations. The rate of duty will be free. The applicable subheading for the eye shadow will be 3304.20.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Eye make-up preparations. 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 Manicure or pedicure preparations. The rate of duty will be free. The applicable subheading for the body glitter 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. The rate of duty will be free. The applicable subheading for the paperboard ‘photo box’ container will be 4823.90.6500, Harmonized Tariff Schedule of the United States (HTS), which provides for Other articles of coated paper or paperboard. The rate of duty will be 1.7 percent ad valorem. The applicable subheading for the plastic hair clips will be 9615.11.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for Combs, hair-slides and the like; hairpins, curling pins, curling grips, hair-curlers and the like, other than those of heading 8516, and parts thereof: Not set with imitation pearls or imitation gemstones. The rate of duty will be 5.3 percent ad valorem. The applicable subheading for the cosmetic make-up applicators will be 9616.20.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Powder puffs and pads for the application of cosmetics or toilet preparations. The rate of duty will be 4.3 percent ad valorem. 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. 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