The tariff classification of Smooth Legs Hair Inhibitor Moisturizer Cream from Australia

N043438 November 24, 2008 CLA-2-33:OT:RR:NC:2:240 CATEGORY: Classification TARIFF NO.: 3304.99.5000 Mr. Charles G. Hartill Capital Transportation Customs Clearance Services, Inc. 150-16 132nd Avenue, 2nd Floor Jamaica, NY 11434 RE: The tariff classification of Smooth Legs Hair Inhibitor Moisturizer Cream from Australia Dear Mr. Hartill: In your letter dated October 30, 2008, you requested a tariff classification ruling on behalf of your client Idealvillage Products Corp. A sample of the Smooth Legs Hair Inhibitor Moisturizer Cream was submitted with your inquiry. The Smooth Legs Hair Inhibitor Moisturizer Cream consists of a toiletry product indicated for use on the legs as a hair inhibitor and moisturizer. The product is applied after depilation of the legs to maintain skin hydration and inhibit the growth of leg hair. The Smooth Legs Hair Inhibitor Moisturizer Cream is sold at retail in a plastic tube. The applicable subheading for the Smooth Legs Hair Inhibitor Moisturizer Cream will be 3304.99.5000, 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. The rate of duty will be free. 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