The tariff classification of makeup kits from China.

NY K81092 November 19, 2003 CLA-2-95:RR:NC:SP:225 K81092 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Mr. Dennis Shostak The Paper Magic Group, Inc. 100 North Sixth Street, Suite 899C Minneapolis, MN 55403 RE: The tariff classification of makeup kits from China. Dear Mr. Shostak: In your letter dated November 10, 2003, you requested a tariff classification ruling. You submitted samples of a “Peel n’ Stick FX - Holes Makeup Kit” identified as item number 6513410, a “Peel n’ Stick FX - Scabs Makeup Kit” identified as item number 6513380, and a “Peel n’ Stick FX - Broken Glass Makeup Kit” identified as item number 6513260. All three makeup kits contain 1 tray with two compartments filled with yellow and red makeup, 1 triangular-shaped sponge, 1 foam applicator, and 1 fake blood capsule. In addition, the “Holes Makeup Kit” has three fake self-adhesive bullet holes, the “Scabs Makeup Kit” has three fake self-adhesive scabs, and the “Broken Glass Makeup Kit” has two fake self-adhesive shards of glass. By peeling off the protective backing from the self-adhesive bullet holes, scabs, and broken glass, a person can affix the items to their skin. When combined with the makeup and fake blood from the blood capsule, one can create a costume for the Halloween holiday. Each makeup kit is packaged on a hanging blister card. You indicate that the makeup is made in the United States with the other components and packaging made in China. The applicable subheading for the “Peel n’ Stick FX - Holes Makeup Kit” identified as item number 6513410, the “Peel n’ Stick FX - Scabs Makeup Kit” identified as item number 6513380, and the “Peel n’ Stick FX - Broken Glass Makeup Kit” identified as item number 6513260 will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Other: 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, telephone number (301) 443-6553. Based on the information provided by your office, the makeup will not be advanced in value or improved in condition by the operations performed aboard. Therefore, the makeup will be entitled to duty-free treatment under subheading 9801.00.1097, HTSUS, when returned to the U.S., provided the documentation requirements of 19 C.F.R. §10.1 are met. 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 Alice Wong at 646-733-3026. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division