C87136 C8 Ruling Active

The tariff classification of "Catherine UV Whitening Eye Essence Mask" from Korea

Issued May 14, 1998 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3304.99.5000

Headings: 3304

Product description

The items, packaged for retail sale, are concentrated eye essence masks. Based on your letter, the masks are composed of retinol, glycolic acid, carrot oil, chamomille extract and allantoin. They are placed over the eyes to moisturize the skin and reduce fine lines and wrinkles.

CBP rationale

The applicable subheading for the "Catherine UV Whitening Eye Essence Mask" will be 3304.99.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for Beauty or make-preparations and preparations for the care of the skin (other than medicaments), including sunscreen or sun tan preparations; manicure or pedicure preparations: Other: Other: Other.

Full text

NY C87136 May 14, 1998 CLA-2-33:RR:NC:2:240 C87136 CATEGORY: Classification TARIFF NO.:3304.99.5000 Ms. Carol A. Garrity Garrett Hewitt International 147 Broadway Hawthorne, New York 10532 RE:: The tariff classification of "Catherine UV Whitening Eye Essence Mask" from Korea Dear Ms. Garrity: In your letter dated April 22, 1998, you requested a tariff classification ruling. Samples were submitted with your inquiry and are being retained for our files. The items, packaged for retail sale, are concentrated eye essence masks. Based on your letter, the masks are composed of retinol, glycolic acid, carrot oil, chamomille extract and allantoin. They are placed over the eyes to moisturize the skin and reduce fine lines and wrinkles. The applicable subheading for the "Catherine UV Whitening Eye Essence Mask" will be 3304.99.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for Beauty or make-preparations and preparations for the care of the skin (other than medicaments), including sunscreen or sun tan preparations; manicure or pedicure preparations: Other: Other: Other...... The rate of duty will be 1 percent ad valorem. The packaging materials submitted with the samples were not properly marked. Each item must be marked with the country of origin preceded by "Made in," "Product of," or words of similar meaning. This product 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 Part 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 Stephanie Joseph at 212-466-5768. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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