The tariff classification of SheerTan Kit from China
Issued April 16, 2009 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 3304.99.5000
Headings: 3304
GRI rules applied: GRI 3(b)
Product description
Your request pertains to the importation of a SheerTan Kit. The product consists of an application wand and an aerosol can of sunless tanning solution. The aerosol solution is placed inside the wand for easy application. The sunless tanning solution is produced in the US and the wand is manufactured in China. The solution is sent to China to be packaged together with the wand. The items are put up together for retail sale. 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: (a) consist of at least two different articles which are, prima facie, classifiable in different headings; (b) consist of articles put up together to meet a particular need or carry out a specific activity; and (c) 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, which 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. The sunless tanning solution and wand comprise a set for tariff classification purposes, with the essential character imparted by the sunless tanning solution.
CBP rationale
The applicable subheading for the SheerTan Kit 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.
Full text
N055702 April 16, 2009 CLA-2-33:OT:RR:E:NC:2:240 CATEGORY: Classification TARIFF NO.: 3304.99.5000 Ms. Linda Cooper SheerEsque, Inc. 3225 Turtle Creek Blvd. Suite 1111 Dallas, TX 75219 RE: The tariff classification of SheerTan Kit from China Dear Ms. Cooper: In your letter dated March 24, 2009, you requested a tariff classification ruling. Your request pertains to the importation of a SheerTan Kit. The product consists of an application wand and an aerosol can of sunless tanning solution. The aerosol solution is placed inside the wand for easy application. The sunless tanning solution is produced in the US and the wand is manufactured in China. The solution is sent to China to be packaged together with the wand. The items are put up together for retail sale. 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: (a) consist of at least two different articles which are, prima facie, classifiable in different headings; (b) consist of articles put up together to meet a particular need or carry out a specific activity; and (c) 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, which 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. The sunless tanning solution and wand comprise a set for tariff classification purposes, with the essential character imparted by the sunless tanning solution. The applicable subheading for the SheerTan Kit 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 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
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