The tariff classification of Lil’ Daisy Bowlers Color Tote Make-up Set from China

NY G87523 March 28, 2001 CLA-2-33:RR:NC:2:240 G87523 CATEGORY: Classification TARIFF NO.: 3304.10.0000; 3304.30.0000; 3304.99.5000; 4202.92.4500; 9615.11.4000 Ms. Stacy L. Weinberg Grunfeld, Desiderio, Lebowitz, Silverman & Klestadt LLP 245 Park Avenue – 33rd Floor New York, New York 10167-3397 RE: The tariff classification of Lil’ Daisy Bowlers Color Tote Make-up Set from China Dear Ms. Weinberg: In your letter dated February 28, 2001, on behalf of your client Markwins International, you requested a tariff classification ruling. A sample of the Lil’ Daisy Bowlers Color Tote Make-up Set, Style No. EE07, was submitted with your inquiry and is being returned as requested. The set consists of a zippered carrying bag containing two bottles of nail polish, two tubes of lipstick, two plastic flower hair clips and one tube of body glitter gel. The bag, designed to resemble a mini bowling bag, is constructed of polyvinyl chloride (PVC). It is unlined, has double handles and a clear plastic front panel permitting easy view. The item is of a kind similar to a toiletry/travel bag. For Customs purposes, the item is not 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 carrying bag will be 4202.92.4500, HTS, which provides for Travel, sports and similar bags, with outer surface of plastic sheeting: Other….. The duty rate will be 20 percent ad valorem. The applicable subheading for the hair clips will be 9615.11.4000, HTS, which provides for Combs, hair-slides and the like; hairpins, curling pins, curling grips, hair-curlers and the like, other than those of heading 8516, and parts thereof: Of hard rubber or plastics: Other: Not set with imitation pearls or imitations gemstones….. The rate of duty will be 5.3 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