The tariff classification of a "Cosmetic Set" from China

NY L86420 August 12, 2005 CLA-2-33:RR:NC:2:240 L86420 CATEGORY: Classification TARIFF NO.: 3304.10.0000; 3304.99.5000; 4202.12.2050 Ms. Yvonne M. Whitley The Millwork Trading Co., Ltd. 1372 Broadway, 2nd Floor New York, New York 10018 RE: The tariff classification of a "Cosmetic Set" from China Dear Ms. Whitley: In your letter dated July 21, 2005 you requested a tariff classification ruling. A sample of the "Cosmetic Set," Style # 7114, was submitted with your inquiry. The item in question consists of a tube containing body glitter gel, a chunky lip pencil and a swirl lip wand packed in a zippered purse. The purse, made of polyvinyl chloride (PVC), is a cosmetic bag of the kind normally carried on the person similar to a vanity case. For tariff classification purposes, Style # 7114 is not classified as a set because the cosmetic bag possesses the useful functions of storage, protection and portability for the sundry items and does not share a nexus with the cosmetic preparations. Therefore, each item will be classified separately in its appropriate heading. The item will not be returned. The applicable subheading for the swirl lip wand and the chunky lip pencil 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 the body glitter gel 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. 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. The applicable subheading for the cosmetic bag will be 4202.12.2050, Harmonized Tariff Schedule of the United States (HTS), which provides for Trunks, suitcases, vanity cases and all similar containers with outer surface of plastic sheeting, not structured….. The rate of duty will be 20 percent ad valorem. 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