J80173 J8 Ruling Active

The tariff classification of ABC Exfoliating Gel from Taiwan

Issued January 23, 2003 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3304.99.5000

Headings: 3304

Product description

You state that the product is a skin exfoliating gel containing deionized water, high performance lipase, aloe extract and glycerin. ABC Exfoliating Gel, packed in a 50-gram jar, is a skin care product.

CBP rationale

The applicable subheading for the ABC Exfoliating 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.

Full text

NY J80173 January 23, 2003 CLA-2-33:RR:NC:2:240 J80173 CATEGORY: Classification TARIFF NO.: 3304.99.5000 Mr. Eric Lee 1245 Grandview Pl. Suite 51 Bronx, NY 10452 RE: The tariff classification of ABC Exfoliating Gel from Taiwan Dear Mr. Lee In your letter dated November 26, 2002 and received on January 16, 2003 you requested a tariff classification ruling. You state that the product is a skin exfoliating gel containing deionized water, high performance lipase, aloe extract and glycerin. ABC Exfoliating Gel, packed in a 50-gram jar, is a skin care product. The applicable subheading for the ABC Exfoliating 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. 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. 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 646-733-3268. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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