The tariff classification of LCG363 Sparkle Glitter Party Pail Gift Set from China

NY J83674 May 7, 2003 CLA-2-33:RR:NC:2:240 J83674 CATEGORY: Classification TARIFF NO.: 3304.10.0000; 3304.20.0000; 3304.30.0000; 3304.99.5000; 3924.90.5500; 3919.90.5060; 4202.92.4500; 4901.99.0091; 4909.00.4040; 6805.20.0000; 7323.99.5060; 9616.20.0000 Ms. Gillian Peirce Polardreams International Ltd. 1100 N. 4th Street Fairfield, IA 52556 RE: The tariff classification of LCG363 Sparkle Glitter Party Pail Gift Set from China Dear Ms. Peirce: In your letter dated April 15, 2003, you requested a tariff classification ruling for the Sparkle Glitter Party Pail Gift Set, Item # LCG363. The set consists of a “Cheeks & Eyes” Kit, a “Lip & Skin” Kit and a “Fingers & Toes” 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 “Cheeks & Eyes Kit” contains a bottle of face mask, glitter cheek powder compact, eye shadow containers, cosmetic applicator, cosmetic powder puffs composed of terry cloth front and satin back over a foam pad and instruction booklet. The “Lips & Skin Kit” contains a bottle of body mist, lip-gloss, body glitter roll-ons, and an instruction booklet. The “Fingers & Toes Kit” contains a hand and cuticle cream tube, nail polish, nail files made of artificial abrasive powder on a cardboard base, plastic toe separators, plastic pressure sensitive decal nail tattoos and an instruction booklet. The pail has a handle and a removable lid. 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 postcard 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 hand & cuticle cream 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 face mask, body mist, body glitter roll-ons and glitter cheek powder 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 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 pressure sensitive decal nail tattoos will be 3919.90.5060, Harmonized Tariff Schedule of the United States (HTS) which provides for self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of plastics…other…other. The rate of duty will be 5.8 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 postcard 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 nail file will be 6805.20.0000, HTS, which provides for natural or artificial abrasive powder or grain… on a base of paper or paperboard only. The rate of duty will be free.  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 the cosmetic applicator 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. Your inquiry does not provide enough information for us to give a classification ruling on the cosmetic powder puffs. Your request for a classification ruling should include the fiber content of the terry cloth and front and satin cover. When this information is available, you may wish to consider resubmission of your request. We are returning any related samples, exhibits, etc. If you decide to resubmit your request, please include all of the material that we have returned to you.  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