The tariff classification of a "Valentine Make-up Set" from China

NY L84309 May 24, 2005 CLA-2-33:RR:NC:2:240 L84309 CATEGORY: Classification TARIFF NO.: 3304.20.0000 Mr. Randy Williams Seasons U.S.A., Inc. 18644 E. Powers Lane Aurora, CO 80015 RE: The tariff classification of a "Valentine Make-up Set" from China Dear Mr. Williams: In your letter dated April 22, 2005 you requested a tariff classification ruling. A sample of the Valentine Make-up Set, Style No. 50011, was submitted for review with your ruling request. Also submitted was a picture of three Valentine Make-up Sets containing the same cosmetics in different shades. The sample consists of eyeshadow in a heart shaped plastic container, lipgloss in a flower shaped plastic container and a small brush applicator. The items are blister packed for retail sale as a make-up set. The article is considered a set for tariff classification purposes. No one component provides the essential character of the article. The set is classifiable in accordance with GRI 3(c), which provides for classification under the heading that occurs last in numerical order among those which merit equal consideration. In this instance, the classifications under consideration are 3304.10.0000, HTS (lip make-up preparations) and 3304.20.0000, HTS (eye make-up preparations). The sample will be returned as requested. The applicable subheading for the Valentine Make-up Set will be 3304.20.0000, 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 of pedicure preparations: Eye make-up 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