The tariff classification of a “Beauty® Basics Color Works™” Make-up Set from China

NY H83208 July 23, 2001 CLA-2-33:RR:NC:2:240 H83208 CATEGORY: Classification TARIFF NO.: 3304.91.0010 Ms. Stacy L. Weinberg Grunfeld, Desiderio, Lebowitz, Silverman & Klestadt LLP245 Park Avenue – 33rd Floor New York, NY 10167-3397 RE: The tariff classification of a “Beauty® Basics Color Works™” Make-up Set from China Dear Ms. Weinberg: In your letter dated June 28, 2001, you requested, on behalf of your client Markwins International, a tariff classification ruling. A sample of the Make-up Set, Style # EE09, was submitted with your inquiry and will be returned as requested. The set contains four bottles of nail polish, four tubes of lipstick, four compacts containing various shades of powdered eyeshadow and blush, two eyebrow pencils, two lip pencils, a tube of mascara, a pencil sharpener, a small mirror, four brush applicators, two foam applicators and a combination eyelash comb and eyebrow brush. The items are packed in a fitted plastic cosmetic case. 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 Make-up Set will be 3304.91.0010, 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: Powders, whether or not compressed…. Rouges….. 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