G86325 G8 Ruling Active

The tariff classification of a Cosmetic Set from China

Issued January 31, 2001 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3304.99.5000

Headings: 3304

Product description

A Cosmetic Set, Item # W11M3527, was submitted with your inquiry and is being returned as requested. The set consists of a fitted cosmetic case containing nine shades of eyeshadow, three shades of blush, three shades of lipgloss, two shades of body glitter, four cosmetic brushes and one cosmetic applicator. The fitted cosmetic case and its contents are put up together to carry out a specific activity and packaged for sale directly to users without repacking. The Cosmetic Set meets the qualifications of “goods put up in sets for retail sale” and will be classified in the heading which occurs last in numerical order among those which equally merit consideration.

CBP rationale

The applicable subheading for the Cosmetic Set 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 G86325 January 31, 2001 CLA-2-33:RR:NC:2:240 G86325 CATEGORY: Classification TARIFF NO.:3304.99.5000 Ms. Alice Liu ATICO, International USA, Inc. 504 South Andrews Avenue Ft. Lauderdale, FL 33301 RE: The tariff classification of a Cosmetic Set from China Dear Ms. Liu: In your letter dated January 11, 2001, you requested a tariff classification ruling. A Cosmetic Set, Item # W11M3527, was submitted with your inquiry and is being returned as requested. The set consists of a fitted cosmetic case containing nine shades of eyeshadow, three shades of blush, three shades of lipgloss, two shades of body glitter, four cosmetic brushes and one cosmetic applicator. The fitted cosmetic case and its contents are put up together to carry out a specific activity and packaged for sale directly to users without repacking. The Cosmetic Set meets the qualifications of “goods put up in sets for retail sale” and will be classified in the heading which occurs last in numerical order among those which equally merit consideration. The applicable subheading for the Cosmetic Set 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 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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