E83134 E8 Ruling Active

The tariff classification of Paraffin Treatment from Italy

Issued June 30, 1999 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3304.99.5000

Headings: 3304

Product description

The product is composed of paraffin, mineral oil, aloe extract, perfume and D&C Green. Based on your literature, it will be used to soothe cold, dry, chapped hands or feet as it warms, moisturizes and softens the skin.

CBP rationale

The applicable subheading for the Paraffin Treatment 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 E83134 June 30, 1999 CLA-2-33:RR:NC:2:240 E83134 CATEGORY: Classification TARIFF NO.: 3304.99.5000 Ms. Carol Ritching Conair Corporation 150 Milford Road East Windsor, New Jersey 08520 RE: The tariff classification of Paraffin Treatment from Italy Dear Ms. Ritching: In your letter dated June 4, 1999, you requested a tariff classification ruling. A sample of the Paraffin Treatment was submitted with your inquiry and is being returned. The product is composed of paraffin, mineral oil, aloe extract, perfume and D&C Green. Based on your literature, it will be used to soothe cold, dry, chapped hands or feet as it warms, moisturizes and softens the skin. The applicable subheading for the Paraffin Treatment 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 duty rate will be free. Perfumery, cosmetic and toiletry products are subject to the requirements of the Federal Food, Drug, and Cosmetic Act, which is administered by the U.S. Food and Drug Administration. You may contact them at 5600 Fishers Lane, Rockville, Maryland 20857, telephone number (301) 443-6553. 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 212-637-7066. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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