809638 80 Ruling Active

The tariff classification of Skin Care Products and Deodorant from Austria

Issued May 24, 1995 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3304.99.0000, 3307.20.0000

Headings: 3307, 3304

Product description

The tariff classification of Skin Care Products and Deodorant from Austria

CBP rationale

The applicable subheading for the above products except the deodorant will be 3304.99.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other preparations for the care of the skin. The applicable subheading for the deodorant will be 3307.20.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for personal deodorants and antiperspirants.

Full text

NY 809638 May 24, 1995 CLA-2-33:S:N:N7:240 809638 CATEGORY: Classification TARIFF NO.: 3304.99.0000; 3307.20.0000 Mr. Elfi Rauch Elfi Rauch Cosmetics Handels GMBH Goldschmiedgasse 6 A-1010 Wien Austria RE: The tariff classification of Skin Care Products and Deodorant from Austria Dear Mr. Rauch: In your letter dated March 30, 1995, you requested a tariff classification ruling. Cream Deo Day is a deodorant which controls bacteria and reduces body odor. Bio Eye Gel strengthens the sensitive skin around the eyes and forms an excellent base for eye make-up. SMC-Bio-Peeling, containing vitamins A, B, E and plant extracts, is an anti-aging facial for all types of skin. Peel-Off Bio-Gel is a peel off mask gel which cleanses and reduces swollen facial features. Bio-Shower Fluid is a soft fluid cleanser generally used when showering. All of the above products are packaged in retail containers. The applicable subheading for the above products except the deodorant will be 3304.99.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other preparations for the care of the skin. The rate of duty will be 3.9 percent ad valorem. The applicable subheading for the deodorant will be 3307.20.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for personal deodorants and antiperspirants. The rate of duty will be 4.9 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

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