K82071 K8 Ruling Active

The tariff classification of a Glow In Dark Lipstick & Nail Polish and Mini Lipstick & Nail Polish from China

Issued January 21, 2004 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3304.10.0000, 3304.30.0000

Headings: 3304

Product description

The sample, identified as Item No. 10032-025, consists of a mini tube of “glow in the dark” lipstick and a bottle of ”glow in the dark” nail polish. The sample, identified as Item No. 10000-034, consists of a mini tube of black lipstick and a bottle of black nail polish. The items are blister packed for retail sale. Although packaged together, the items are not designed to meet a particular need nor do they carry out a specific activity. For tariff classification purposes, they are not sets and each item will be classified separately under its appropriate heading. The samples are being returned as requested.

CBP rationale

The applicable subheading for lipstick will be 3304.10.0000, 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: Lip Make-up preparations…. The applicable subheading for 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….

Full text

NY K82071 January 21, 2004 CLA-2-33:RR:NC:2:240 K82071 CATEGORY: Classification TARIFF NO.: 3304.10.0000; 3304.30.0000 Mr. Randy Williams Seasons U.S.A., Inc. 18644 E. Powers Lane Aurora, CO 80015 RE: The tariff classification of a Glow In Dark Lipstick & Nail Polish and Mini Lipstick & Nail Polish from China Dear Mr. Williams: In your letter dated December 17, 2003 you requested a tariff classification ruling. Two samples were submitted for review with your ruling request. The sample, identified as Item No. 10032-025, consists of a mini tube of “glow in the dark” lipstick and a bottle of ”glow in the dark” nail polish. The sample, identified as Item No. 10000-034, consists of a mini tube of black lipstick and a bottle of black nail polish. The items are blister packed for retail sale. Although packaged together, the items are not designed to meet a particular need nor do they carry out a specific activity. For tariff classification purposes, they are not sets and each item will be classified separately under its appropriate heading. The samples are being returned as requested. The applicable subheading for lipstick will be 3304.10.0000, 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: Lip Make-up preparations….. The rate of duty will be free. The applicable subheading for 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. Perfumery, cosmetic and toiletry products are subject to the requirements of the Food, Drug and Cosmetic Act, which is 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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