N038603 N0 Ruling Active

The tariff classification of an eye lash applicator from Taiwan.

Issued September 26, 2008 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9603.30.4000

Headings: 9603

Product description

A sample and description have been submitted for disposable sterile eye lash applicators. The 3 inch long plastic brushes will be packaged in a blister lattice of ten brushes. After importation the brushes will be repackaged into a kit that includes a 3 milliliter bottle of bimatoprost solution. The disposable brushes assist in the application of the sterile solution over the eye lid. The unit value of the brush is $0.06.

CBP rationale

The applicable subheading for the eye lash applicator will be 9603.30.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Artists' brushes, writing brushes and similar brushes for the application of cosmetics, valued over 5 cents but not over 10 cents each”.

Full text

N038603 September 26, 2008 CLA-2-96:OT:RR:NC:SP:233 CATEGORY: Classification TARIFF NO.: 9603.30.4000 Ms. Iliana Fuller Allergan Sales, LLC 2525 Dupont Avenue P.O. Box 19534 Irvine, CA 92623-9534 RE: The tariff classification of an eye lash applicator from Taiwan. Dear Ms. Fuller: In your letter dated September 12, 2008, you requested a tariff classification ruling. The sample which you submitted is being retained by this office. A sample and description have been submitted for disposable sterile eye lash applicators. The 3 inch long plastic brushes will be packaged in a blister lattice of ten brushes. After importation the brushes will be repackaged into a kit that includes a 3 milliliter bottle of bimatoprost solution. The disposable brushes assist in the application of the sterile solution over the eye lid. The unit value of the brush is $0.06. The applicable subheading for the eye lash applicator will be 9603.30.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Artists' brushes, writing brushes and similar brushes for the application of cosmetics, valued over 5 cents but not over 10 cents each”. 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/. 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 Lawrence Mushinske at (646) 733-3036. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division

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