C87976 C8 Ruling Active

The tariff classification of a filled molded plastic cosmetic compact from Taiwan

Issued May 19, 1998 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3304.99.5000

Headings: 3304

Product description

The black compact with attached mirror, measuring 8 inches by 6 inches, is filled with various cosmetic items. The compact contains a mascara, lipgloss, eye pencil, brow pencil, lip pencil, two powder blushes, eleven powdered eye shadows, powdered eyeliner, cream foundation, six cream lipsticks, blush brush, eyeliner brush and two foam applicators..

CBP rationale

The applicable subheading for the filled molded plastic cosmetic compact will be 3304.99.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for beauty or make-up 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 C87976 May 19, 1998 CLA-2-33:RR:NC:2:240 C87976 CATEGORY: Classification TARIFF NO.: 3304.99.5000 Mr. George D. Lorenze Jr. Fritz Companies, Inc. 1000 Port Carteret Drive Carteret, NJ 07008 RE: The tariff classification of a filled molded plastic cosmetic compact from Taiwan Dear Mr. Lorenze: In your letter dated May 1, 1998 you requested a tariff classification ruling on behalf of your client HCT Packaging Limited Hong Kong. Your request concerns the classification of a filled molded cosmetic compact. A sample of the compact was submitted with your inquiry. The black compact with attached mirror, measuring 8 inches by 6 inches, is filled with various cosmetic items. The compact contains a mascara, lipgloss, eye pencil, brow pencil, lip pencil, two powder blushes, eleven powdered eye shadows, powdered eyeliner, cream foundation, six cream lipsticks, blush brush, eyeliner brush and two foam applicators.. The applicable subheading for the filled molded plastic cosmetic compact will be 3304.99.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for beauty or make-up 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 Cosmetic and toiletry products are subject to the regulations of the Food and Drug Administration. You may contact them at 5600 Fishers Lane, Rockville, Maryland 20857, telephone number (301) 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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