The tariff classification of a Pillow Cosmetic Gift Set from China

NY H82152 June 26, 2001 CLA-2-33:RR:NC:2:240 H82152 CATEGORY: Classification TARIFF NO.: 3304.30.0000; 3305.90.0000; 3924.90.5500; 6805.20.0000; 9404.90.2000 Ms. Lorianne Aldinger Rite Aid Corporation P.O. Box 3165 Harrisburg, PA 17105 RE: The tariff classification of a Pillow Cosmetic Gift Set from China Dear Ms. Aldinger: In your letter dated May 30, 2001, you requested a tariff classification ruling. A sample of the Pillow Cosmetic Set, Item # 997356, was submitted with inquiry. The gift set consists of a 12” x 12” pillow and has a 5” x 7” clear PVC pocket sewn in the center containing a tube of glitter hair gel, two bottles of glitter nail polish, two heart shaped emery boards and two toe dividers. The outershell of the pillow is made from a polyester woven fabric. It is stuffed with a man-made fiber filler. The pocket features a hook and loop closure and can be utilized as a photo frame. The items are sold and marketed as a set, however, the pillow is not usual packaging for the products. The Pillow Cosmetic Gift Set is not considered a set for Customs purposes. All items will be separately classified. 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 glitter hair gel will be 3305.90.0000, HTS, which provides for Preparations for use on the hair: Other….. The rate of duty is free. The applicable subheading for the toe spreaders will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for Tableware and kitchenware, other household articles and toilet articles, of plastics: Other: Other….. The rate of duty will be 3.4 percent ad valorem. The applicable subheading for the emery boards will be 6805.20.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Natural or artificial abrasive powder or grain, on a base of textile material, of paper, of paperboard or of other materials, whether or not cut to shape or sewn or otherwise made up: On a base of paper or cardboard only….. The rate of duty will be free. The applicable subheading for the pillow will be 9404.90.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for Mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or not covered: other: Pillows, cushions and similar furnishings: Other…. The rate of duty will be 6 percent ad valorem. Presently, the above subheading is not assigned a textile category designation and items classified therein are not subject to quota and visa requirements. 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