The tariff classification of Foot Masks from South Korea

N320440 July 9, 2021 CLA-2-33:OT:RR:NC:N3:140 CATEGORY: Classification TARIFF NO.: 3304.99.5000 Mr. Joseph J. Kenny Geodis USA Inc. One CVS Dr. Woonsocket, Rhode Island 02895 RE: The tariff classification of Foot Masks from South Korea Dear Mr. Kenny: In your letter dated July 08, 2021, you requested a tariff classification ruling on behalf of your client, CVS Pharmacy Inc. The three items are known as foot masks. They are sold in foil packets that includes a "bootie" made of 90% PET and 10% PPE plastic sheeting which holds a lotion that moisturizes and soothes the feet. The user inserts his or her foot into the bootie and the foot is then exposed to the lotion. The instructions for use suggest the user spreads the lotion around in an even coat and then cover the foot and bootie with a sock to hold the bootie in place. The three item numbers are for three different scents in which the product is sold, Apricot, Lavender and Coconut. Item # 417411 is called the CVS Health Foot Mask, Exfoliating Peel. It contains lavender scent gel-filled booties which help remove dead skin and provide smooth feet. Literature states to “behold the power of papaya, lemon, apple and orange to help exfoliate while shea butter soothes and moisturizes”. Ingredients include: Alcohol Denat., Water, Lactic Acid, Urea, Isopropyl Alcohol, Glycolic Acid, Propylene Glycol, Lavandula Angustifolia (Lavender) Flower Extract, Nelumbium Speciosum Flower Extract, Aloe Barbadensis Leaf Extract, Althaea Rosea Flower Extract, Pyrus Malus (Apple) Fruit Extract, Citrus Limon (Lemon) Fruit Extract, Vitis Vinifera (Grape) Fruit Extract, Chamomilla Recutita (Matricaria) Flower Extract, Carica Papaya (Papaya) Fruit Extract, Citrus Aurantium Dulcis (Orange) Fruit Extract, Adansonia Digitata Seed Oil, Hydroxyethylcellulose, Sodium Citrate, PEG-60 Hydrogenated Castor Oil, Salicylic Acid, Betaine, Menthol, Allantoin, Tocopheryl Acetate, Butyrospermum Parkii (Shea) Butter, Disodium EDTA, Lavandula Angustifolia (Lavender) Oil, Linaloo. Item # 418410 is called CVS Health Foot Mask, Exfoliating Peel, Coconut Scent. It consists of gel-filled booties to help remove dead skin. Literature states to “behold the power of papaya, lemon, apple and orange to help exfoliate while shea butter soothes and moisturizes.” It consists of “Alcohol Denat., Water, Lactic Acid, Urea, Isopropyl Alcohol, Glycolic Acid, Propylene Glycol, Nelumbium Speciosum Flower Extract, Aloe Barbadensis Leaf Extract, Althaea Rosea Flower Extract, Pyrus Malus (Apple) Fruit Extract, Citrus Limon (Lemon) Fruit Extract, Vitis Vinifera (Grape) Fruit Extract, Chamomilla Recutita (Matricaria) Flower Extract, Carica Papaya (Papaya) Fruit Extract, Citrus Aurantium Dulcis (Orange) Fruit Extract, Adansonia Digitata Seed Oil, Hydroxyethylcellulose, Sodium Citrate, PEG-60 Hydrogenated Castor Oil, Salicylic Acid, Betaine, Menthol, Allantoin, Tocopheryl Acetate, Butyrospermum Parkii (Shea) Butter, Disodium EDTA, and Fragrance.” Item # 418404 is called CVS Health Foot Mask, Moisturizing, Apricot and Shea. Literature states to sit back and relax as apricot, shea butter and macadamia soothe and smooth dry, rough feet. Ingredients are indicated on the label as “Water, Glycerin, Cetyl Ethylhexanoate, Propylene Glycol, Polysorbate 60, Cetearyl Alcohol, Butyrospermum Parkii (Shea) Butter, Macadamia Ternifolia Seed Oil, Prunus Armeniaca (Apricot) Fruit Extract, Salicylic Acid, Camellia Sinensis Leaf Extract, Hamamelis Virginiana (Witch Hazel) Water, Panax Ginseng Root Extract, Scutellaria Baicalensis Root Extract, Dipotassium Glycyrrhizate, Glyceryl Stearate, PEG-100 Stearate, Behenyl Alcohol, Petrolatum, Dimethicone, Urea, Tocopheryl Acetate, Carbomer, Tromethamine, Panthenol, Polyacrylate-13, Polyisobutene, Polysorbate 20, Sorbitan 2, Isostearate, Allantoin, Caprylyl Glycol, Ethylhexylglycerin, Tropolone, Chlorphenesin, Phenoxyethanol, Disodium EDTA, Fragrance.” The applicable subheading for all three Foot Masks (Item #’s 417411, 418410 and 418404) 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 suntan preparations; manicure of pedicure preparations: Other: Other: Other. The rate of duty will be free. 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. 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