G87470 G8 Ruling Active

The tariff classification of Body Glitter Keychain from Taiwan

Issued March 22, 2001 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3304.99.5000

Headings: 3304

Product description

The product consists of a small canister of body glitter, measuring 1.75 inches in diameter, attached to a keychain. The item is a composite article; the essential character is imparted by the body glitter.

CBP rationale

The applicable subheading for the Body Glitter Keychain will be 3304.99.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for Beauty or make-up preparations.

Full text

NY G87470 March 22, 2001 CLA-2-33:RR:NC:2:240 G87470 CATEGORY: Classification TARIFF NO.: 3304.99.5000 Ms. Kelly Spivey Tower Group 4111 Suite A Rose Lake Drive Charlotte, NC 28217 RE: The tariff classification of Body Glitter Keychain from Taiwan Dear Ms. Spivey: In your letter dated February 23, 2001 you requested a tariff classification ruling on behalf of your client Smith Enterprises. A sample of the Body Glitter Keychain was submitted with your inquiry for review. The product consists of a small canister of body glitter, measuring 1.75 inches in diameter, attached to a keychain. The item is a composite article; the essential character is imparted by the body glitter. The applicable subheading for the Body Glitter Keychain will be 3304.99.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for Beauty or make-up preparations. The rate of duty will be free. Cosmetic and toiletry products may be subject to the regulations of the Food and Drug Administration. You may contact them at 5600 Fishers Lane, Rockville, Maryland 20857, telephone number (301) 443-3380. 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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