The tariff classification of Makarizo Pre-Perm and Dandruff Shampoos, Wave Lotion, Hair Straightener, Curl Relaxer, Neutralizer Creams and After-Perm Conditioner from Indonesia

NY 812853 August 15, 1995 CLA-2-33:S:N:N7:240 812853 CATEGORY: Classification TARIFF NO.: 3305.10.0000; 3305.20.0000; 3305.90.0000 Ms. Sharon G. Eng Makarizo 11340 Mississippi Avenue Los Angeles, CA 90025 RE: The tariff classification of Makarizo Pre-Perm and Dandruff Shampoos, Wave Lotion, Hair Straightener, Curl Relaxer, Neutralizer Creams and After-Perm Conditioner from Indonesia Dear Ms. Eng: In your letter dated July 13, 1995, you requested a tariff classification ruling. Samples of the above nine products were submitted with your inquiry. The Pre-Perm Shampoo cleanses residue build up caused by continuous use of shampoos and conditioners. The Dandruff Shampoo cleanses the hair and controls dandruff. The Wave Lotion, composed of one 3.4 fl. oz. bottle of Wave Lotion and one 3.4 fl. oz. bottle of Neutralizer, perms the hair and restores it's original shine. The After-Perm Conditioner revitalizes and conditions all types of hair. All of the above products are packaged for retail sale. The applicable subheading for Makarizo Pre-Perm and Dandruff Shampoos will be 3305.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for preparations for use on the hair: shampoos. The rate of duty will be 3.9 percent ad valorem. The Makarizo Wave Lotion is considered a set for retail sale based on GRI 3 (b) with the essential character imparted by the Wave Lotion. The applicable subheading will be 3305.20.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for preparations for use on the hair: preparations for permanent waving or straightening. The rate of duty will be 3.9 percent ad valorem. The applicable subheading for Makarizo After-Perm Conditioner will be 3305.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other preparations for use on the hair. The rate of duty will be 3.9 percent ad valorem. Articles classifiable under subheading 3305.10.0000, HTS, 3305.20.0000, HTS and 3305.90.0000, HTS which are products of Indonesia are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations, if the GSP is renewed. Your inquiry does not provide enough information for us to give a classification ruling on the Curl Relaxer, Hair Straightener and Neutralizer Creams under the HTS. Is the Curl Relaxer and Neutralizer Cream, in its imported condition, packaged together and sold for retail sale? Is the Hair Straightener and Neutralizer Cream also packaged together and sold for retail sale in its imported condition? 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