The tariff classification of false eyelashes from Korea
Issued March 13, 1996 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9505.90.6090
Headings: 9505
Product description
The submitted "Eyelashes", item #653027, are designed as a costume accessory. Available in four assorted shades, the eyelashes are not of durable construction and may even be perceived as the disposable kind. The lashes have a thin layer of adhesive for placement along the eyelid area. They are packaged on a blister card without a storage case and lack the implements, normally sold with real eyelashes, to ensure adherence for lasting and repeated wear. Explanatory Note 95.05(A)(3) includes within its provision, "Articles of fancy dress, e.g., masks, false ears and noses, wigs, false beards and moustaches (not being articles of postiche - heading 67.04)." The subject merchandise is considered to fall within the scope of "fancy dress" as the false eyelashes are of flimsy construction and intended for impractical use. The type of eyelashes classified in heading 6704 are generally of high-class workmanship intended as a personal grooming aid or for professional work (e.g., theatrical use).
CBP rationale
The applicable subheading for the false eyelashes, item #653027, will be 9505.90.6090, Harmonized Tariff Schedule of the United States (HTS), which provides for festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: other: other: other.
Full text
NY A80468 March 13, 1996 CLA-2-95:RR:NC:FC: 225 A80468 CATEGORY: Classification TARIFF NO.: 9505.90.6090 Ms. Maryanne Day The Paper Magic Group, Inc. P.O. Box 977 Scranton, PA 18501-0977 RE: The tariff classification of false eyelashes from Korea Dear Ms. Day: In your letter dated February 14, 1996 you requested a tariff classification ruling. The submitted "Eyelashes", item #653027, are designed as a costume accessory. Available in four assorted shades, the eyelashes are not of durable construction and may even be perceived as the disposable kind. The lashes have a thin layer of adhesive for placement along the eyelid area. They are packaged on a blister card without a storage case and lack the implements, normally sold with real eyelashes, to ensure adherence for lasting and repeated wear. Explanatory Note 95.05(A)(3) includes within its provision, "Articles of fancy dress, e.g., masks, false ears and noses, wigs, false beards and moustaches (not being articles of postiche - heading 67.04)." The subject merchandise is considered to fall within the scope of "fancy dress" as the false eyelashes are of flimsy construction and intended for impractical use. The type of eyelashes classified in heading 6704 are generally of high-class workmanship intended as a personal grooming aid or for professional work (e.g., theatrical use). The applicable subheading for the false eyelashes, item #653027, will be 9505.90.6090, Harmonized Tariff Schedule of the United States (HTS), which provides for festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: other: other: other. The rate of duty will be free. This ruling is being issued under the provisions of Section 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 Alice J. Wong at 212-466-5538. Sincerely, Roger J. Silvestri Director, National Commodity Specialist Division
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