The tariff classification of a Manicure Kit and Cosmetic Tote from China

N032297 July 23, 2008 CLA-2-33:OT:RR:NC:2:240 CATEGORY: Classification TARIFF NO.: 3304.10.0000; 3304.30.0000; 3506.10.5000; 3924.90.5600; 3926.40.0000; 3926.90.9980; 4202.22.1500 Mr. Scott Burd Maersk Customs Services 230-79 International Airport Center Blvd. Jamaica, NY 11413 RE: The tariff classification of a Manicure Kit and Cosmetic Tote from China Dear Mr. Burd: In your letter dated June 30, 2008, you requested a tariff classification ruling on behalf of your client Amscan Inc. Three samples were submitted with your inquiry for review. The first two samples consist of a child’s novelty handbag constructed wholly of plastic sheeting material and measures approximately five inches wide, one inch deep, and four inches high. The handbag, with either a pink or purple feather trim opening, has one main storage compartment, a snap closure, and two carrying handles. The handbag contains two lipsticks, one swirl lip-gloss, one lip-gloss compact, and one nail polish. It is suitable for prolonged reuse. The third sample, a child’s novelty case constructed of molded plastic with a slide handle, measures approximately four inches high, three inches wide, and one inch deep. The case contains one nail polish, two lip-glosses, a set of artificial fingernails, self-adhesive tapes, and a foam toe separator. The case is suitable for prolonged use. The Explanatory Notes to the Harmonized Tariff System provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. Explanatory Note X to GRI 3(b) provides that the term "goods put up in sets for retail sale,” means goods that: consist of at least two different articles which are, prima facie, classifiable in different headings; consist of articles put up together to meet a particular need or carry out a specific activity; and are put up in a manner suitable for sale directly to users without repacking. The handbags, molded case, and cosmetics are not mutually complementary, not adapted to one another, and are not put up to meet a particular need or carry out a specific activity. The goods do not comprise a set. Therefore, each component is separately classifiable. The applicable subheading for the lipstick and lip-gloss will be 3304.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), 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: Lip-make-up preparations. The rate of duty will be free. The applicable subheading for the nail polish will be 3304.30.0000, HTSUS, 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: Manicure or pedicure preparations. The rate of duty will be free. The applicable subheading for the adhesive will be 3506.10.5000, HTSUS, which provides for Products suitable for use as glues or adhesives, put up for retail sale as glues or adhesives, not exceeding a net weight of 1 kilogram: Other. The rate of duty will be 2.1 percent ad valorem. The applicable subheading for the foam toe separator will be 3924.90.5600, HTSUS, which provides for … toilet articles, of plastics: Other: Other. The rate of duty will be 3.4 percent ad valorem. The applicable subheading for the artificial fingernails will be 3926.40.0000, HTSUS, which provides for Other articles of plastics…statuettes or other ornamental articles. The rate of duty will be 5.3 percent ad valorem. The applicable subheading for the child’s molded novelty case will be 3926.90.9980, HTSUS, which provides for Other articles of plastics: Other. The rate of duty will be 5.3% ad valorem. The applicable subheading for the child’s novelty handbags will be 4202.22.1500, HTSUS, which provides for Articles of a kind normally carried in the pocket or in the handbag, with an outer surface of plastic sheeting: Other. The rate of duty will be 16 percent ad valorem. Perfumery, cosmetic, and toiletry products are subject to the requirements of the Federal Food, Drug and Cosmetic Act, which are administered by the U.S. Food and Drug Administration. You may contact them at U.S. Food and Drug Administration, Office of Cosmetics and Colors, 5100 Paint Branch Parkway, College Park, MD 20740-3835, telephone number 301 436-1130. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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