The tariff classification of a Nail Art Necklace Kit from Taiwan

NY E88370 November 16, 1999 CLA-2-33:RR:NC:2:240 E88370 CATEGORY: Classification TARIFF NO.: 3304.30.0000; 4202.32.2000; 4911.99.6000; 7117.19.9000; 9801.00.1097 Ms. Maggie Smith Coppersmith Inc. 434 Rozzi Place So. San Francisco, CA 94080 RE: The tariff classification of a Nail Art Necklace Kit from Taiwan Dear Ms. Smith: In your letter dated October 25, 1999, on behalf of your client Klutz, Inc., you requested a tariff classification ruling. A sample of the Nail Art Necklace Kit was submitted with your inquiry. The kit consists of three bottles of nail polish, one bottle of nail glitter and an accordion fold instruction card. The items are packed in a container of a kind similar to a coin purse of a sheeting of plastic. Attached to the plastic container is a base metal “dog tag” chain with a small charm to be worn around the neck. The chain measures approximately 28 inches in length. The nail polish and glitter are of U.S.-origin. The instruction card and necklace are made in Taiwan. The nail polish and glitter are sent to Taiwan for packaging and returned to the U.S. For Customs purposes, the Nail Art Necklace Kit is not a set and each article will be separately classified. Based on the information provided by your office, the nail polish and glitter will not be advanced in value or improved in condition by the operations performed aboard. Therefore, the nail polish and glitter will be entitled to duty-free treatment under subheading 9801.00.1097, HTSUS, when returned to the U.S., assuming the documentation requirements of 19 C.F.R. §10.1 are met. The nail polish and nail glitter are classifiable within subheading 3304.30.0000, (HTSUS) 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. The rate of duty will be free. However, these items are eligible for duty free-treatment as American goods returned under subheading 9801.00.1097, Harmonized Tariff Schedule of the United States (HTSUS), which provides for products of the United States when returned after having been exported, without having been advanced in value or improved in condition by any process of manufacture or other means while abroad: Other: Other….. The applicable subheading for the container, similar to a coin purse, will be 4202.32.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for Articles of a kind normally carried in the pocket or the handbag: With outer surface of sheeting of plastic: Other….. The rate of duty will be 20 percent ad valorem. The applicable subheading for the accordion fold instruction card will be 4911.99.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for Other printed matter, including printed pictures and photographs: Other: Other: Other: Printed on paper in whole or in part by a lithographic process…... The rate of duty will be 0.2 percent ad valorem. The applicable subheading for the necklace will be 7117.19.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for Imitation jewelry: Of base metal, whether or not plated with precious metal: Other: Other: Other….. The rate of duty will be 11% ad valorem. Packaging of an article does not result in a change in the country of origin of the article. Accordingly, the nail polish and glitter remain products of the U.S., and may be excepted from the requirements of 19 U.S.C. §1304 pursuant to 19 C.F.R. §134.32(m) as products of the U.S. exported and returned. The remaining items must be properly marked. 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