The tariff classification of "SMÜTH" Lotion, from Canada

N005832 February 14, 2007 CLA-2-33:RR:NC:2:240 CATEGORY: Classification TARIFF NO.: 3304.99.5000 Mr. Carlos E. Sanchez Carlo E. Sanchez, CHB 389 Interpace Parkway Parsippany, NJ 07054 RE: The tariff classification of "SMÜTH" Lotion, from Canada Dear Mr. Sanchez: In your letter dated January 24, 2007 you requested a tariff classification ruling. Your inquiry concerns the classification of a skin care product sold at retail. A sample without its contents, and marketing materials including the ingredients, were submitted with your ruling request. The subject product, SMÜTH Lotion, is a skin care solution indicated for use as a mild exfoliant leaving the skin soft and smooth. The lotion contains denatured alcohol, water, propylene glycol, acetylsalicylic acid, and glycerin. The product is a skin care preparation. Based on the information provided, the components are of Canadian origin and manufactured in Canada. The lotion will be imported in 6 fluid ounce plastic bottles. The prototype sample submitted does not properly reflect the country of origin stated in your ruling request. The applicable subheading for the lotion will be 3304.99.5000, Harmonized Tariff Schedule of the United States (HTSUS), 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: Other. The rate of duty will be free. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. Perfumery, cosmetic and toiletry products are subject to the requirements of the Food, Drug and Cosmetic Act, which are 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 (301) 436-1130. The marking statute, section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly and permanently as the nature of the article (or its container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article. As provided in section 134.41(b), Customs Regulations (19 CFR 134.41(b)), the country of origin marking is considered conspicuous if the ultimate purchaser in the U.S. is able to find the marking easily and read it without strain. With regard to the permanency of a marking, section 134.41(a), Customs Regulations (19 CFR 134.41(a)), provides that as a general rule marking requirements are best met by marking worked into the article at the time of manufacture. For example, it is suggested that the country of origin on metal articles be die sunk, molded in, or etched. However, section 134.44, Customs Regulations (19 CFR 134.44), generally provides that any marking that is sufficiently permanent so that it will remain on the article until it reaches the ultimate purchaser unless deliberately removed is acceptable. 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