The tariff classification of a Beauty Play Set, Item Number A080IA00754 from China

N054927 March 31, 2009 CLA-2-33:OT:RR:NC:2:240 CATEGORY: Classification TARIFF NO.: 3304.91.0010 Mr. Troy D. Crago Atico International USA 5001 South Andrews Avenue Ft. Lauderdale, FL 33301 RE: The tariff classification of a Beauty Play Set, Item Number A080IA00754 from China Dear Mr. Crago: In your letter dated March 18, 2009, you requested a tariff classification ruling. A sample of the Beauty Play Set, Item Number A080IA00754 was submitted for review with your inquiry, and will be returned as requested. The Beauty Play Set, Item Number A080IA00754, consists of a butterfly shaped plastic container filled with children’s cosmetics. The container, measuring 6 inches wide, 4 inches deep, and 3 inches high, has four swing out compartments, and a plastic mirror under the lid. The top compartment contains three lip-glosses, a stackable lipstick, a bottle of nail polish, and two applicators. The second compartment contains eight eye shadows and two applicators. The third compartment contains seven eye shadows, one blush, and one applicator. The fourth compartment contains three blushes, two eye shadows, and two applicators. The cosmetics are made and packaged for retail set in China. The Beauty Play Set is marketed for use by children five years and older. For tariff purposes, the Beauty Play Set, Item Number A0801A00754 is a set with the essential character imparted by the cosmetics. The applicable subheading for the Beauty Play Set, Item Number A080IA00754 will be 3304.91.0010, 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. 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 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 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