The tariff classification of EVE LOM Cleanser from the United Kingdom

N007689 July 16, 2007 CLA-2-33:RR:NC:2:240 CATEGORY: Classification TARIFF NO.: 3304.99.5000 Mr. Howard J. Woltmann Overton & Company Air Services Inc. 2016 Linden Boulevard Elmont, NY 11003 RE: The tariff classification of EVE LOM Cleanser from the United Kingdom Dear Mr. Woltmann: In your letter dated February 24, 2007, you requested a tariff classification ruling on behalf of your client Space NK. The sample you submitted with your request was sent to our laboratory for analysis. We apologize for the delay in our response. EVE LOM Cleanser is a set, which consists of a muslin cloth and a jar of EVE LOM cleanser. The cleanser contains mineral oil, cetearyl alcohol, PEG 30, lanolin, bis-glyceryl polyacyladipate-2, aluminum stearate, cocoa butter, PEG-75, chamomile oil, clove oil, eucalyptus oil, hops oil, phenoxyethanol, methyl paraben, butyl paraben, propyl paraben, isobutene paraben, p-chloro-m-cresol, eugenol and isoeugenol. The product does not contain any surface-active agents. EVE LOM is applied and massaged onto the skin. The muslin cloth is used to remove the cleanser and to exfoliate the skin. The Explanatory Notes to the Harmonized Tariff System provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. Explanatory Note X to GRI 3(b) provides that the term "goods put up in sets for retail sale” means goods that: consist of at least two different articles which are, prima facie, classifiable in different headings; consist of articles put up together to meet a particular need or carry out a specific activity; and are put up in a manner suitable for sale directly to users without repacking. Goods classifiable under GRI 3(b) are classified as if they consisted of the material or component that gives them their essential character, which may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article. This office considers the EVE LOM Cleanser to be a set for tariff classification purposes, with the essential character imparted by the cleanser. The applicable subheading for the EVE LOM Cleanser 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. The rate of duty will be free. Perfumery, cosmetic, and toiletry products are subject to the requirements of the Federal Food, Drug and Cosmetic Act, which are 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 number 301 436-1130. 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/. 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