The tariff classification of lip gloss from China

N316614 December 30, 2020 CLA-2-33:OT:RR:NC:N3:140 CATEGORY: Classification TARIFF NO.: 3304.10.0000; 9903.88.03 Mr. Ted Conlon Fourstar Group USA, Inc. 189 Main Street, Suite 31 Milford, MA 01757 RE: The tariff classification of lip gloss from China Dear Mr. Conlon: In your letter dated December 23, 2020, you requested a tariff classification ruling. The product is a lip gloss in a silicone decorative holder. The holder is designed to hold the lip gloss and also allow the user to attach the item to another article such as a handbag, a key chain or a jacket zipper pull. Designs include a large silicone icon as part of the front of each decorative holder, such as a unicorn, pineapple, rainbow heart and a panda watermelon. The lip gloss and holder are considered a composite good. The General Rules of Interpretation (GRI’s) provide guidance in classifying a composite good. GRI 3(b) directs that “Mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3(a) [which requires that goods be classified, if possible, under the more specific of the competing provisions], shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable.” The Explanatory Notes to GRI 3(b) provide guidance in helping to determine the essential character of an item. Explanatory Note VIII to GRI 3(b) states, “The factor which determines essential character will vary as between different kinds of goods. It may, for example, be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods.” It is the opinion of this office that the essential character is imparted by the lip gloss. In your ruling request, you suggest the lip gloss and holder may be classified in accordance with HQ H293736 under heading 3926, Harmonized Tariff Schedule of the United States (HTSUS). However, in HQ H293736 CBP considered a soft plastic hand sanitizer holder that was imported and sold without the hand sanitizer it was intended to hold. This is not the case here; both the lip gloss and holder are imported together. The applicable subheading will be 3304.10.0000, 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: Lip make-up preparations.” The rate of duty will be free. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 3304.10.0000, HTSUS, unless specifically excluded, are subject to an additional10 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 3304.10.0000, HTSUS, listed above. The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively. 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 the World Wide Web at https://hts.usitc.gov/current. This merchandise may be subject to the Federal Food, Drug, and Cosmetic Act and/or The Public Health Security and Bioterrorism Preparedness and Response Act of 2002 (The Bioterrorism Act), which are administered by the U.S. Food and Drug Administration (FDA). Information on the Federal Food, Drug, and Cosmetic Act, as well as The Bioterrorism Act, can be obtained by calling the FDA at 1-888-463-6332, or by visiting their website at www.fda.gov. 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 Paul Hodgkiss at Paul.Hodgkiss@cbp.dhs.gov. Sincerely, Steven A. MackDirectorNational Commodity Specialist Division