K83671 K8 Ruling Active

The tariff classification of Whizz Kits Face Painting from China

Issued March 17, 2004 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3304.99.5000

Headings: 3304

Product description

The sample, identified as Whizz Kits Face Painting, consists of five shades of face paint, a circular shaped sponge applicator, a double-ended paintbrush and a 48 page instruction booklet. The item, packed for retail sale, is designed for use by children seven years and older to create facial designs. For tariff classification purposes, the Whizz Kits Face Painting is a set with the essential character imparted by the theatrical make-up.

CBP rationale

The applicable subheading for the Whizz Kits Face Painting 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: Other: Other….

Full text

NY K83671 March 17, 2004 CLA-2-33:RR:NC:2:240 K83671 CATEGORY: Classification TARIFF NO.: 3304.99.5000 Mr. Steven De Core D & D Customhouse Brokerage Inc. 701 Newark Avenue, Suite LL1 Elizabeth, New Jersey 07208 RE: The tariff classification of Whizz Kits Face Painting from China Dear Mr. De Core: In your letter dated February 4, 2004 you requested a tariff classification ruling on behalf of your client Wallace of Bridgeport DBA Top That Incorporated. A sample was submitted with your inquiry and will be retained by this office. The sample, identified as Whizz Kits Face Painting, consists of five shades of face paint, a circular shaped sponge applicator, a double-ended paintbrush and a 48 page instruction booklet. The item, packed for retail sale, is designed for use by children seven years and older to create facial designs. For tariff classification purposes, the Whizz Kits Face Painting is a set with the essential character imparted by the theatrical make-up. The applicable subheading for the Whizz Kits Face Painting 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: Other: Other….. The rate of duty will be free. 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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