Reconsideration of NYRL 831549 Skin Abrasive Articles from Spain and Taiwan

HQ 086282 May 7, 1990 CLA-2 CO:R:C:G 086282 SLR CATEGORY: Classification TARIFF NO.: 3304.99.0000 Chief, National Import Specialist Division Branch 3 U.S. Customs 6 World Trade Center New York, New York 10048 RE: Reconsideration of NYRL 831549 Skin Abrasive Articles from Spain and Taiwan Dear Ms. Peterson: On September 20, 1988, your office issued New York Ruling Letter (NYRL) 831549 classifying certain skin abrasive articles as skin care preparations in subheading 3304.99, Harmonized Tariff Schedule of the United States Annotated (HTSUSA). You have asked that we reconsider that ruling. FACTS: The submitted samples include items L167, L168, L169, 1000R, and 1036R. These products are used to erode or rub away dead skin cells on the hands and feet. Items L167 (fish shaped), L168 (foot shaped), and L169 (heart shaped) consist of glass. Items 1000R and 1036R (both rectangular blocks) consist of plastic (polyeurethane resin). Although these products are called "pumice," they do not contain pumice or any other stone. ISSUE: Are the subject items classifiable as skin care preparations in subheading 3304.99, HTSUSA? LAW AND ANALYSIS: Classification of merchandise under the HTSUSA is in accordance with the General Rules of Interpretation (GRI's), taken in order. GRI 1 provides that classification is determined according to the terms of the headings and any relevant section or chapter notes. -2- Heading 3304, HTSUSA, provides for "[b]eauty or make-up preparations and preparations for the care of the skin (other than medicaments), including suncreen or sun tan preparations; manicure or pedicure preparations." The Explanatory Notes, which represent the official interpretation of the tariff at the international level, offer guidance in understanding the scope of the headings. The Explanatory Note to Heading 3304 makes no mention of skin care abrasives such as the items in issue. Nonetheless, correlative language does appear in the Explanatory Notes which accompany Heading 6804. The Explanatory Note to Heading 6804 indicates that that heading (which provides for hand-held sharpening or polishing stones) does not include "[p]erfumed pumice stones put up in blocks, tablets or similar prepared forms of heading 33.04." While the subject articles are neither perfumed nor made from pumice, they perform the same function as the perfumed pumice blocks deemed classifiable in Heading 3304. Accordingly, skin abrasive articles of glass or plastic are classifiable in subheading 3304.99.0000, HTSUSA. HOLDING: We affirm NYRL 831549 of September 20, 1988. Sincerely, John Durant, Director Commercial Rulings Division