The tariff classification of Skin Care Products and Sunscreen and Sun Tan Preparations from Austria

NY 809637 May 24, 1995 CLA-2-33:S:N:N7:240 809637 CATEGORY: Classification TARIFF NO.: 3304.99.0000 Mr. Elfi Rauch Elfi Rauch Cosmetics Handels GMBH Goldschmiedgasse 6 A-1010 Wien Austria RE: The tariff classification of Skin Care Products and Sunscreen and Sun Tan Preparations from Austria Dear Mr. Rauch: In your letter dated March 30, 1995, you requested a tariff classification ruling. After-Sun Repairing-Cream, used after sun bathing, soothes, cools and moisturizes the skin. Sun Protection Emulsion 4, containing jojoba oil, is a waterproof, moisturizing sun screen emulsion used to counteract premature aging caused by the sun's rays. Bio-Night Cream, containing beeswax, allantoin and jojoba oil, controls the moisture and lipoid content of the skin. Bio- Eye Cream firms the skin tissue and delays formation of wrinkles. SMC-Bio Night Cream binds moisture and encourages the skin cells to store water. All of the above products are packaged in retail containers. The applicable subheading for the above products will be 3304.99.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other preparations for the care of the skin including sunscreen or sun tan preparations. The rate of duty will be 3.9 percent ad valorem. These products may be subject to the regulations of the Food and Drug Administration. You may contact them at 5600 Fishers Lane, Rockville, Maryland 20857, telephone number (202) 443-3380. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport