The tariff classification of 100% Pure bareMinerals SPF 30 Sunscreen Face/Body Powder from the United States

N021535 January 31, 2008 CLA-2-33:OT:RR:E:NC:2:240 CATEGORY: Classification TARIFF NO.: 3304.91.0050; 9801.00.10 Ms. Yvette Powell Bare Escentuals 71 Stevenson Street #1805 A San Francisco, CA 94105 RE: The tariff classification of 100% Pure bareMinerals SPF 30 Sunscreen Face/Body Powder from the United States Dear Ms. Powell: In your letter dated January 4, 2008, you requested a tariff classification ruling. The 100% Pure bareMinerals SPF 30 Sunscreen Face/ Body Powder, composed of minerals, zinc oxide, titanium oxide, vitamins A, C & E, gojii berry extract, pilewort extract, and aloe barbadensis extract, is an all natural sunscreen for the face and body sold at retail with an applicator brush. The product is manufactured in the United States. You requested the secondary classification for the product should the foreign purchaser choose to return the goods to the US. The applicable subheading for the 100% Pure bareMinerals SPF 30 Sunscreen Face/ Body Powder will be 3304.91.0050, 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 suntan preparations; manicure or pedicure preparations: Other: Powders, whether or not compressed: Other. The rate of duty will be free. Subheading 9801.00.10, HTSUS, provides for the free entry of products of the United States that have been exported and returned without having been advanced in value or improved in condition by any process of manufacture or other means while abroad, provided the documentary requirements of section 10.1, Customs Regulations (19 CFR 10.1), are met. While some change in the condition of the product while it is abroad is permissible, operations, which either advance the value or improve the condition of the exported product render it ineligible for duty free entry upon return to the U.S. See Border Brokerage Co. v. United States, 65 Cust. Ct. 50, C.D. 4052, 314 F.Supp. 788 (1970), appeal dismissed, 58 CCPA 165 (1970). 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