The tariff classification of the Nail Art Diva Kit from Taiwan

N021655 January 18, 2008 CLA-2-73:OT:RR:NC:N1:113 CATEGORY: Classification TARIFF NO.: 7326.90.8587 Ms. Antoinette McKnight American Shipping Company Inc. 250 Moonachie Rd, 5th Floor Moonachie, NJ 07074 RE: The tariff classification of the Nail Art Diva Kit from Taiwan Dear Ms. McKnight: In your letter dated November 6, 2007, on behalf of Nail Art Diva! LLC, you requested a tariff classification ruling on the Nail Art Diva Kit. In response to our letter requesting more information, a sample of the kit and additional information was received by our office on January 9, 2008. The merchandise is identified in your letter as the Nail Art Diva Kit. The kit consists of a printing device, 5 stainless steel templates with 29 designs, an instruction booklet, an instructional DVD, a nail polish holder, 6 bottles of polish and 1 bottle of top coat. The instruction booklet provides information on how to transfer a design onto a fingernail and how to clean the printing device and templates. The items in the Nail Art Diva Kit are packaged together in a cardboard display box ready for retail sale. You state in your letter that the nail polish is made in the United States and all of the other items are made in Taiwan. Your sample will be returned as requested. The applicable subheading for the Nail Art Diva Kit will be 7326.90.8587, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of iron or steel, other, other, other, other, other. The rate of duty will be 2.9 percent ad valorem. 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/. In addition to classification, you inquired as to the country of origin of the nail polish. You indicate that the nail polish of US origin is sent to Taiwan for repackaging into bottles with small brushes.  The foreign processes do not constitute a substantial transformation and the nail polish remains a product of the United States.  Accordingly, the imported nail polish is not subject to the country of origin marking requirements of 19 U.S.C 1304.  The issue of marking articles “made in the USA” or similar words denoting U.S. origin, is under the authority of the Federal Trade Commission (FTC).  We suggest you contact the FTC Division of Enforcement, 6th and Pennsylvania Avenue, N.W., Washington, D.C. 20508 on the propriety of the proposed markings indicating that an article is made in the U.S.  Perfumery, cosmetics, 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.  You may contact them at U.S. Food and Drug Administration, Office of Cosmetics and Colors, 5100 Paint Brush Parkway, College Park, MD 20740-3835, telephone (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 Ann Taub at 646-733-3018. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division