The tariff classification of “gory gash” makeup kit from China, Vietnam, Taiwan, or India

N317190 February 17, 2021 CLA-2-33:OT:RR:NC:N3:140 CATEGORY: Classification TARIFF NO.: 3304.99.5000; 9903.88.03 Mr. Chang Li Fun World 80 Voice Road Carle Place, NY 11514 RE: The tariff classification of “gory gash” makeup kit from China, Vietnam, Taiwan, or India Dear Mr. Li: In your letter dated January 15, 2021, you requested a tariff classification ruling. The merchandise under consideration is the Gory gash makeup kit. In your February 3, 2021 email, you confirmed the item number for the gory gash makeup kit is 9566G. The kit will be imported in blister packs ready for retail sale, and may be produced in China, Vietnam, Taiwan or India. This ruling only pertains to the “Gory Gash” kit. The other items will be addressed in separate rulings. The kit consists of a plastic brush, a 5ml tube of fake blood, a tube of liquid latex, and a latex prosthetic fake bloody scab. It is used to create a simulated bloody wound on a person’s neck for Halloween. For Customs purposes, the Gory gash makeup kit is considered a set with the essential character imparted by the fake blood. The applicable subheading for the gory gash makeup kit 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 than medicaments), including sunscreen or sun tan preparations; manicure or pedicure preparations: Other: Other: Other. The general rate of duty will be free. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheadings 3304.99.5000, HTSUS, unless specifically excluded, are subject to an additional 25 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 subheadings 3304.99.5000, 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. This merchandise may be subject to the Federal Food, Drug, and Cosmetic Act, the Fair Packaging and Labeling Act (FPLA), 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. 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 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. Mack Director National Commodity Specialist Division