J81841 J8 Ruling Active

The tariff classification of a "Silky Girl" Party Pail Gift Set from China

Issued March 27, 2003 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3924.90.5500, 3304.20.0000, 4909.00.4040, 3304.10.0000, 9616.20.0000, 7323.99.5060, 3304.30.0000, 3926.40.0000, 3305.10.0000, 4901.99.0091, 3305.90.0000, 4202.92.4500, 3304.99.5000

Headings: 4202, 3305, 7323, 4909, 9616, 3926, 3304, 4901, 3924

Product description

Based on your letter, the pail, made of tin plate, measures 7 inches high by 6½ inches in diameter. The pail has a handle and a removable lid. The “Face & Body Kit” contains a tube of moisturizing skin cream, a bottle of roll-on body glitter, an eyeshadow compact with applicator, a tube of lipgloss with applicator, a cheek shimmer cream compact and an instruction booklet. The “Hair” Kit contains shampoo, glitter hair spray, a tube of styling gel and an instruction booklet. The “Hands and Feet” Kit contains cuticle cream, foot scrub, plastic nail decals, nail polish, plastic toe spreaders and an instruction booklet. The items in each kit are packed in a travel toiletry bag. The bag, measuring 6½ inches by 6 inches, is made of clear polyvinyl chloride (PVC) sheeting with a zipper closure. Also included in the pail are six printed party invitations. Although marketed as a set, it does not meet the qualifications of “goods put up in sets for retail sale” and therefore, each item will be classified separately in its appropriate heading.

CBP rationale

The applicable subheading for lipgloss will be 3304.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides 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: Lip make-up preparations….. The rate of duty will be free. The applicable subheading for eyeshadow will be 3304.20.0000, Harmonized Tariff Schedule of the United States (HTS), which provides 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: Eye make-up preparations….. The rate of duty will be free. The applicable subheading for cuticle cream, foot scrub and nail polish will be 3304.30.0000, 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: Manicure or pedicure preparations…. The applicable subheading for skin cream, body glitter and cheek cream 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 applicable subheading for shampoo will be 3305.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Preparations for use on the hair: Shampoos…. The applicable subheading for glitter hair spray and hair styling gel will be 3305.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Preparations for use on the hair: Other…. The applicable subheading for plastic toe separators will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for Other household articles, of plastics: Other: Other…. The applicable subheading for plastic nail decals will be 3926.40.0000, Harmonized Tariff Schedule of the United States (HTS) which provides for Other articles of plastic and articles of other materials of headings 3901 to 3914: Statuettes and other ornamental articles…. The applicable subheading for plastic travel toiletry bags will be 4202.92.4500, Harmonized Tariff Schedule of the United States (HTS), which provides for Travel, sports and similar bags: With outer surface of sheeting of plastic or of textile materials: Other…. The applicable subheading for printed instruction booklets will be 4901.99.0091, Harmonized Tariff Schedule of the United States (HTS), which provides for Printed books, brochures, leaflets and similar printed matter, whether or not in single sheets: Other: Other: Other: Other: Other: Containing not more than 4 pages each (excluding covers)…. The applicable subheading for printed party invitation

Full text

NY J81841 March 27, 2003 CLA-2-33:RR:NC:2:240 J81841 CATEGORY: Classification TARIFF NO.: 3304.10.0000; 3304.20.0000; 3304.30.0000; 3304.99.5000; 3305.10.0000; 3305.90.0000; 3924.90.5500; 3926.40.0000; 4202.92.4500; 4901.99.0091; 4909.00.4040; 7323.99.5060; 9616.20.0000 Ms. Gillian Peirce Polardreams International Ltd. 1100 N. 4th Street Fairfield, IA 52556 RE: The tariff classification of a “Silky Girl” Party Pail Gift Set from China Dear Ms. Peirce: In your letter dated February 26, 2003, you requested a tariff classification ruling for the “Silky Girl” Party Pail Gift Set, Item # LCG355. The set consists of a “Face & Body” Kit, a “Hair” Kit and a “Hands and Feet” Kit. The kits are packaged together in China and marketed as a gift set for retail sale in a decorative metal pail. A sample was not submitted with your inquiry. Based on your letter, the pail, made of tin plate, measures 7 inches high by 6½ inches in diameter. The pail has a handle and a removable lid. The “Face & Body Kit” contains a tube of moisturizing skin cream, a bottle of roll-on body glitter, an eyeshadow compact with applicator, a tube of lipgloss with applicator, a cheek shimmer cream compact and an instruction booklet. The “Hair” Kit contains shampoo, glitter hair spray, a tube of styling gel and an instruction booklet. The “Hands and Feet” Kit contains cuticle cream, foot scrub, plastic nail decals, nail polish, plastic toe spreaders and an instruction booklet. The items in each kit are packed in a travel toiletry bag. The bag, measuring 6½ inches by 6 inches, is made of clear polyvinyl chloride (PVC) sheeting with a zipper closure. Also included in the pail are six printed party invitations. Although marketed as a set, it does not meet the qualifications of “goods put up in sets for retail sale” and therefore, each item will be classified separately in its appropriate heading. The applicable subheading for lipgloss will be 3304.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides 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: Lip make-up preparations….. The rate of duty will be free. The applicable subheading for eyeshadow will be 3304.20.0000, Harmonized Tariff Schedule of the United States (HTS), which provides 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: Eye make-up preparations….. The rate of duty will be free. The applicable subheading for cuticle cream, foot scrub and nail polish will be 3304.30.0000, 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: Manicure or pedicure preparations….. The rate of duty will be free. The applicable subheading for skin cream, body glitter and cheek cream 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. The applicable subheading for shampoo will be 3305.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Preparations for use on the hair: Shampoos….. The rate of duty will be free. The applicable subheading for glitter hair spray and hair styling gel will be 3305.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Preparations for use on the hair: Other….. The rate of duty will be free. The applicable subheading for plastic toe separators will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for Other household articles, of plastics: Other: Other….. The rate of duty will be 3.4 percent ad valorem. The applicable subheading for plastic nail decals will be 3926.40.0000, Harmonized Tariff Schedule of the United States (HTS) which provides for Other articles of plastic and articles of other materials of headings 3901 to 3914: Statuettes and other ornamental articles….. The rate of duty will be 5.3 percent ad valorem. The applicable subheading for plastic travel toiletry bags will be 4202.92.4500, Harmonized Tariff Schedule of the United States (HTS), which provides for Travel, sports and similar bags: With outer surface of sheeting of plastic or of textile materials: Other….. The rate of duty will be 20 percent ad valorem. The applicable subheading for printed instruction booklets will be 4901.99.0091, Harmonized Tariff Schedule of the United States (HTS), which provides for Printed books, brochures, leaflets and similar printed matter, whether or not in single sheets: Other: Other: Other: Other: Other: Containing not more than 4 pages each (excluding covers)….. The rate of duty will be free. The applicable subheading for printed party invitations will be 4909.00.4040, Harmonized Tariff Schedule of the United States (HTS), which provides for Printed or illustrated postcards; printed cards bearing personal greetings, messages or announcements, whether or not illustrated, with or without envelopes or trimmings: Other: Other….. The rate of duty will be 0.5 percent ad valorem. The applicable subheading for the metal pail, of tinplate, will be 7323.99.5060, Harmonized Tariff Schedule of the United States (HTS), which provides for Table, kitchen or other household articles and parts thereof, of iron or steel, Other: Other: Not coated or plated with precious metal: Of tinplate… Other….. The rate of duty will be free. The applicable subheading for cosmetic applicators will be 9616.20.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Powder puffs and pads for the application of cosmetics or toilet preparations….. The rate of duty will be 4.3 percent ad valorem. Perfumery, cosmetic and toiletry products are subject to the requirements of the Food and Drug Cosmetic Act administered by the U.S. Food and Drug Administration. Questions regarding FDA requirements may be addressed to the U.S. Food and Drug Administration, Office of Cosmetics and Colors, 5100 Paint Branch Parkway, College Park, MD 20740-3835, telephone number (202) 418-3412. 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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