The tariff classification of Cosmetic Gift Set from China

NY G84201 December 8, 2000 CLA-2-33:RR:NC:2:240 G84201 CATEGORY: Classification TARIFF NO.: 3304.10.0000; 3304.30.0000; 4202.22.8050 Ms. Alice Liu Atico International USA, Inc. 501 South Andrews Avenue Ft. Lauderdale, FL 33301 RE: The tariff classification of Cosmetic Gift Set from China Dear Ms. Liu: In your letter dated November 9, 2000, you requested a tariff classification ruling. A sample of the Cosmetic Gift Set was submitted with you inquiry and is being returned. The Cosmetic Gift Set, Item #W11M-3432, consists of a handbag containing a flower shaped bottle of nail polish and a flower shaped container filled with lipgloss. The handbag, measuring 4 ½ inches wide by 3 ½ inches in length, is chiefly comprised of textile material composed of 65% polyester and 35% cotton. It has a clear vinyl window on the front exterior. The top opening of the bag is secured by a hook and loop closure. The bag has a beaded carry handle and designed for use by young girls. For Customs purposes, the item is not a set and each component will be separately classified. The applicable subheading for the lipgloss will be 3304.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Beauty or make-up preparations for the care of the skin (other than medicaments), including sunscreen or sun tan preparations; lip make-up preparation. The rate of duty will be free. The rate of duty in 2001 will remain the same. The applicable subheading for the nail polish will be 3304.30.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Beauty or make-up 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. The rate of duty in 2001 will remain the same. The applicable subheading for the child’s handbag will be 4202.22.8050, Harmonized Tariff Schedule of the United States (HTS), which provide for Handbags, whether or not with shoulder strap, including those without handle: With outer surface of sheeting of plastic or of textile materials: With outer surface of textile materials: Other: Other: Other… Of man-made fibers (670). The rate of duty will be 18.6 percent ad valorem. The rate of duty in 2001 will be 18.3 percent ad valorem. The handbag falls within textile category designation 670. Based upon international textile trade agreements products of China are subject to quota and the requirement of a visa. The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment. 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. 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