The tariff classification of "Touch of France Makeup", "Touch of France Makeup Tray", "Horror Flesh Makeup", "Gel Blood Makeup" and "Liquid Latex" from China

NY L87574 September 30, 2005 CLA-2-33:RR:NC:2:240 L87574 CATEGORY: Classification TARIFF NO.: 3304.99.5000; 3506.10.5000 Mr. Ken August Fun World 80 Voice Road Carle Place, New York 11514 RE: The tariff classification of "Touch of France Makeup", "Touch of France Makeup Tray", "Horror Flesh Makeup", "Gel Blood Makeup" and "Liquid Latex" from China Dear Mr. August: In your letter dated September 14, 2005 you requested a tariff classification ruling. Samples of the above listed items were submitted with your ruling request and will not be returned. Item No. 9507, described as Touch of France Makeup, consists of a plastic tray containing cream makeup in 6 assorted colors and an applicator brush. The items are blister packed on a card and sold for retail sale as a disguise makeup kit. The kit is designed for use by children over the age of 10. Item No. SA-9507T, Touch of France Makeup Tray, consists of a tray containing cream makeup in 6 assorted colors. The item will be imported in bulk. Item No. SA-9424N, Horror Flesh Makeup, consists of a ¼ ounce tube containing green flesh makeup. Item No. SA-9424B, Gel Blood Makeup, consists of a ¼ ounce tube containing artificial blood in gel form. Item No. SA-9532L, Liquid Latex, consists of a 1/5 ounce tube composed of centrifuged natural rubber latex, water, ammonium hydroxide, thiram and zinc oxide. The item is indicated for use as a contact adhesive to affix noses, horns, and other prosthetic pieces. Item Nos. SA-9507T, SA-9424N, SA-9424B and SA-9532L are components which will be used in makeup kits assembled in the U.S. For tariff classification purposes, Item No. 9507, is a set with the essential character imparted by the makeup. Item Nos. SA-9507T, SA-9424N, SA-9424B, are makeup preparations. Item No. SA-9532L, put up for retail sale, is an adhesive preparation. The applicable subheading for Item Nos. 9507, SA-9507T, SA-9424N and SA-9424B 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: Other…. The rate of duty will be free. The applicable subheading for Item No. SA-9532L will be 3506.10.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for Prepared glues and other prepared adhesives, not elsewhere specified or included; products suitable for use as glues or adhesives, put up for sale as glues or adhesives, not exceeding a net weight of 1 kg: Products suitable for use as glues or adhesives, put up for retail sale as glues or adhesives, not exceeding a net weight of 1 kg: Other….. The rate of duty will be 2.1 percent ad valorem. Perfumery, cosmetic and toiletry products are subject to the requirements of the Food, Drug and Cosmetic Act, which is administered by the U.S. Food and Drug Administration. Questions regarding FDA requirements may be addressed to the U.S. Food and Drug Administration, Office of Cosmetics and Colors, 5100 Paint Branch Parkway, College Park, MD 20740-3835, telephone number (202) 418-3412. 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 646-733-3268. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division