The tariff classification of Back School Basics Cosmetic Kits from China

NY H81764 June 19, 2001 CLA-2-33:RR:NC:2:240 H81764 CATEGORY: Classification TARIFF NO.: 3304.10.0000; 3304.20.0000; 3304.30.0000; 4202.12.2050; 7326.90.1000; 9603.30.4000; 9616.20.0000 Ms. Lesa R. Hubbard JC Penney Purchasing Corporation 6501 Legacy Drive Piano, Texas 75024-3698 RE: The tariff classification of Back School Basics Cosmetic Kits from China Dear Ms. Hubbard: In your letter dated May 22, 2001 you requested a tariff classification ruling. Samples were submitted for review, and are returned as requested. The Back School Basics Cosmetic Kits are sold in various styles. Each cosmetic kit is packed in a tinplated case measuring 7 ½ inches by 4 ¾ inches, containing a foam pad with cut indentations in the shape of the cosmetics and brushes. A mesh PVC zippered cosmetic pouch measuring 3 ¼ inches by 6 ¾ inches is packed inside the case. Style 9022 AH contains five bottles of nail polish. Style 9022 CB contains six small jars of eye shadow and four small sponge applicators . Style 9022 EB contains six jars of lipgloss and 4 small lip brushes. The cosmetic kits are not sets for tariff purposes, therefore, each item will be separately classified. The applicable subheading for the lipgloss will be 3304.10.000, 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 eyeshadow 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 3304.30.000, Harmonized Tariff Schedule of the United States (HTS), which provides for Manicure or pedicure 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. The applicable subheading for the cosmetic pouch will be 4202.12.2050, Harmonized Tariff Schedule of the United States (HTS), which provides for Trunks, suitcases, vanity cases, attaché cases, briefcases, school satchels and similar containers: With outer surface of plastics. The rate of duty will be 20 percent ad valorem. The applicable subheading for the tin case will be 7326.90.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for Other articles of iron or steel: Other: tinplate. The rate of duty will be free. The applicable subheading for the lip brushes will be 9603.30.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for Artists' brushes...and similar brushes for the application of cosmetics: Valued over 5 cents each but not over 10 cents each. The rate of duty will be free. The applicable subheading for the sponge cosmetic applicators will be 9616.20.000, 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. 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