The tariff classification of Mary Kay® lip preparations from Canada

N071478 September 8, 2009 CLA-2-33:OT:RR:NC:2:240 CATEGORY: Classification TARIFF NO.: 3304.10.0000 Ms. Cindy Metcalf Mary Kay Inc. Transportation and Logistics Division 16251 Dallas Pkwy. Addison, TX 75001 RE: The tariff classification of Mary Kay® lip preparations from Canada Dear Ms. Metcalf: In your letter dated July 31, 2009, you requested a tariff classification ruling. Four samples from the Mary Kay® product line were submitted for review with your ruling request. The samples included a .05 oz. stick of lip primer, .3 oz. tube of lip balm, .06 oz. stick of tinted lip balm with sunscreen, and a .3 oz. tube of lip mask. The samples are being returned as requested. The Timewise® Age-Fighting Lip Primer is a lip preparation indicated for use to fight lines and winkles, prevents lipstick and lip gloss from feathering and bleeding, and can be used to extend the wear of lipstick or gloss. The Satin Lips® Lip Mask and Lip Balm can be used as a two-step lip care system. The lip mask contains miniature buffing beads for exfoliation and the lip balm is applied to moisturize dry, rough lips. The Mary Kay® Tinted Lip Balm Sunscreen SPF 15 provides color, moisturizes, and protects lips against harmful UVA/UVB rays. The products, each sold separately, are lip preparations put up for retail sale. The applicable subheading for the lip preparations will be 3304.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), 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: Lip make-up preparations. The rate of duty will be free. 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/. The marking statute, section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly and permanently as the nature of the article (or its container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article. As provided in section 134.41(b), Customs Regulations (19 CFR 134.41(b)), the country of origin marking is considered conspicuous if the ultimate purchaser in the U.S. is able to find the marking easily and read it without strain. With regard to the permanency of a marking, section 134.41(a), Customs Regulations (19 CFR 134.41(a)), provides that as a general rule marking requirements are best met by marking worked into the article at the time of manufacture. For example, it is suggested that the country of origin on metal articles be die sunk, molded in, or etched. However, section 134.44, Customs Regulations (19 CFR 134.44), generally provides that any marking that is sufficiently permanent so that it will remain on the article until it reaches the ultimate purchaser unless deliberately removed is acceptable. Applying the Marking Rules set forth in section 304 of the Tariff Act of 1930, as amended, and section 134 of the Customs Regulations, we find that the prototype samples of the lip preparations submitted with your ruling request were not properly marked with the country of origin. The lip preparations must be legibly, conspicuously and permanently marked to show Canada as the country of origin. 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