The tariff classification of a men’s facial pre-shave foam from Brazil

N033451 August 28, 2008 CLA-2-33:OT:RR:NC:2:240 CATEGORY: Classification TARIFF NO.: 3307.10.1000 Ms. Emily D. Chauvin Access Business Group International LLC 7575 Fulton Street East Ada, MI 49355 RE: The tariff classification of a men’s facial pre-shave foam from Brazil Dear Ms. Chauvin: In your letter dated July 14, 2008 you requested a tariff classification ruling for a multi-step shaving preparation, SKU No. 100916. A sample was submitted for review and will not be returned. SKU No. 100916 is a facial pre-shave foam indicated for use to soften beards and remove skin debris from pores prior to shaving. The product, packaged for retail sale in a 4.4 ounce tube, is a pre-shave preparation and does not contain alcohol. The applicable subheading will be 3307.10.1000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Pre-shave, shaving or after-shave preparations: Not containing alcohol. The rate of duty will be 4.9 percent ad valorem. 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/. Articles classifiable under subheading 3307.10.1000, HTSUS, which are products of Brazil may be entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check our Web site at www.cbp.gov and search for the term “GSP”. Perfumery, cosmetic and toiletry products are subject to the requirements of the Food, Drug and Cosmetic Act, which are 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 (301) 436-1130. 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