The tariff classification of Cosmetic Set (VSB1804-838A) from China. Germany and Italy

NY L81152 December 17, 2004 CLA-2-33:RR:NC:2:240 L81152 CATEGORY: Classification TARIFF NO.: 3304.10.0000; 3304.20.0000; 3304.99.5000; 4202.12.8070 Ms. Irene Kwok CGROUP US Inc. C/o Mr. Zakir Ally 12 West 57 Street 5th Floor New York, NY 10019 RE: The tariff classification of Cosmetic Set (VSB1804-838A) from China. Germany and Italy Dear Ms. Kwok: In your letter dated November 26, 2004 you requested a tariff classification ruling. A sample of the Cosmetic Set (VSB1804-838A) was submitted for review. The set consists of a vanity case containing various cosmetics. The vanity case, measuring approximately 10"(W) x 2"(H) x 3 3/4"(D), is manufactured with an exterior surface of man-made fiber textile material, metal edges and corners, and a lock and key mechanism. The interior is lined with man-made textile materials and the top interior lid has an oval mirror. The case is fitted with a vacuum form packer tray specially shaped to hold 3 eye shadow pans, a mascara tube, 2 lip-gloss pans, 2 lip pencils, a mosaic bronzer, a spiced shimmer, an empty tube and an empty slot. All the cosmetics are made in Italy except for the lip pencils, which are manufactured in Germany. The vanity case is manufactured in China. All items will be separately classified The applicable subheading for the lip-gloss and and lip pencils will be 3304.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Lip make-up preparations. The rate of duty will be free and will remain the same in 2005. The applicable subheading for the eye shadow pans and mascara will be 3304.20.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Eye make-up preparations. The rate of duty will be free and will remain the same in 2005. The applicable subheading for the cheek bronzer and shimmer will be 3304.99.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for Other beauty or make-up preparations. The rate of duty will be free and will remain the same in 2005. Your inquiry does not provide enough information for us to give a classification ruling on the empty tube and empty slot. Your request for a classification ruling should include the actual item and contents. 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 Federal Food, Drug and Cosmetic Act, which is administered by the U.S. Food and Drug Administration. You may contact them at U.S. Food and Drug Administration, Office of Cosmetics and Colors 5100 Paint Branch Parkway, College Park, MD 20740-3835, telephone (202) 418 3412. The applicable subheading for the vanity case will be 4202.12.8070 Harmonized Tariff Schedule of the United States (HTS), which provides for Trunks, suitcases, vanity cases and similar containers, with outer surface of textile materials, other, other, of man-made fibers. The duty rate will be 17.8 percent ad valorem and will remain the same in 2005. 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