The tariff classification of a Play N Pretty Butterfly Compact Set from the United States and China

NY J82296 March 27, 2003 CLA-2-33:RR:NC:2:240 J82296 CATEGORY: Classification TARIFF NO.: 3304.20.0000 Ms. Shirley Price Funrise Toy Corporation 6115 Variel Avenue Woodland Hills, CA 91367 RE: The tariff classification of a Play N Pretty Butterfly Compact Set from the United States and China Dear Ms. Price: In your letter dated February 27, 2003, you requested a tariff classification ruling. A sample of the Play N Pretty Butterfly Compact Set, Item # 31332, was submitted with your inquiry and is being returned to you. The set consists of a molded plastic compact in the shape of a butterfly containing cosmetics. The compact, measuring 6½ inches by 4½ inches, has three swing out compartments. Two of the three compartments contain a total of seventeen shades of lipgloss. The remaining compartment contains nine shades of powdered eyeshadow and two cosmetic foam applicators. Additionally, there are two stackable lipsticks, two cosmetic foam applicators and a flower shaped plastic mirror packaged with the Butterfly Compact. The lipgloss and eyeshadow are made in the United States and all other components are made and packaged for retail sale as a set in China. For tariff classification purposes, the items will be regarded as “goods put up in sets for retail sale” whose essential character is imparted by the cosmetics. The applicable subheading for the Play N Pretty Butterfly Compact Set will be 3304.20.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Beauty and 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. 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