The tariff classification of a Retractable Cosmetic Brush with Powder, Item no. 33001, from Korea and Hong Kong

NY K84863 April 15, 2004 CLA-2-2:RR:NC:2:240 K84863 CATEGORY: Classification TARIFF NO.: 3304.91.0050 Mr. Todd D. Bulmash Paris Presents Incorporated 3800 Swanson Court Gurnee, IL 60031-1261 RE: The tariff classification of a Retractable Cosmetic Brush with Powder, Item no. 33001, from Korea and Hong Kong Dear Mr. Bulmash: In your letter dated March 22, 2004 you requested a tariff classification ruling. A sample was submitted for review with your ruling request and will be returned as requested. The sample, measuring 5" in length, consists of a plastic casing containing cosmetic powder and a brush applicator. The casing has a cap on each end. The top cap, when removed, reveals the brush. The brush is retractable and operates by twisting the casing. Inside the tube is a small hole allowing the powder to flow up into the brush for cosmetic application. The bottom cap twists off to refill the drum with cosmetic powder. The brush bristles are made of Black Mountain Goat hair. The powder consists of talc, mica, FE203, titanium dioxide, boric acid, methyl paraben, ethyl paraben, propyl paraben, butyl paraben and a fragrance. The cosmetic brush, made in Korea, will be shipped to Hong Kong where the drum will be filled with cosmetic powder. The powder is made in Hong Kong. The Retractable Cosmetic Brush with Powder will be packaged for retail sale in Hong Kong. The item is a composite good classified as a cosmetic powder. The applicable subheading for the Retractable Cosmetic Brush with Powder will be 3304.91.0050, 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: Powders whether or not compressed….. Other….. 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