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G86199 G8 Ruling Active

The tariff classification of “Pretend Cosmetic Set” from China

Issued January 25, 2001 by U.S. Customs and Border Protection.

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G8 G86199 (January 25, 2001)

Tariff classification

HTS codes: 4202.32.2000, 3304.10.0000, 3304.30.0000, 5601.30.0000, 3304.99.5000

Headings: 4202, 5601, 3304

Product description

The “Pretend Cosmetic Set” consists of a pouch containing lipstick, nail polish, body glitter gel and glitter. The zippered coin purse, measuring 4” x 3½”, is composed of clear polyvinyl chloride (PVC) sheeting with attached spilt metal ring. The “Pretend Cosmetic Set” does not contain items which are put up together to meet a particular need or carry out a specific activity. For Customs purposes, the items do not comprise a set and each component will be separately classified.

CBP rationale

The applicable subheading for the lipstick 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 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 applicable subheading for the body glitter gel 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…. The applicable subheading for the 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 applicable subheading for the glitter will be 5601.30.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Textile flock and dust and mill neps.

Full text

NY G86199 January 25, 2001 CLA-2-33:RR:NC:2:240 G86199 CATEGORY: Classification TARIFF NO.: 3304.10.0000; 3304.30.0000; 3304.99.5000; 4202.32.2000; 5601.30.0000 Mr. Joseph R. Hoffacker Barthco Trade Consultants, Inc. 7575 Holstein Avenue Philadelphia, PA 19153 RE: The tariff classification of “Pretend Cosmetic Set” from China Dear Mr. Hoffacker: In your letter dated January 3, 2001, on behalf of your client Market USA, you requested a tariff classification ruling. A sample of the “Pretend Cosmetic Set” was submitted with your inquiry and is being returned as requested. The “Pretend Cosmetic Set” consists of a pouch containing lipstick, nail polish, body glitter gel and glitter. The zippered coin purse, measuring 4” x 3½”, is composed of clear polyvinyl chloride (PVC) sheeting with attached spilt metal ring. The “Pretend Cosmetic Set” does not contain items which are put up together to meet a particular need or carry out a specific activity. For Customs purposes, the items do not comprise a set and each component will be separately classified. The applicable subheading for the lipstick 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 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 applicable subheading for the body glitter gel 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….. The rate of duty will be free. The applicable subheading for the 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 glitter will be 5601.30.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Textile flock and dust and mill neps. The rate of duty will be 1.5 percent ad valorem. 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

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