The tariff classification of an eyebrow kit from China and Korea.

N071346 August 20, 2009 CLA-2-82:OT:RR:NC:1:118 CATEGORY: Classification TARIFF NO.: 3304.20.0000; 4202.92.9026; 8203.20.2000; 9603.30.6000 Ms. Kathy Gallogly Evan, Wood & Caulfield Inc. 100 N Centre Ave., Suite 201 Rockville Centre, NY 11570 RE: The tariff classification of an eyebrow kit from China and Korea. Dear Ms. Gallogly: In your letter dated August 6, 2009, on behalf of Anisa International, you requested a tariff classification ruling. The sample you have submitted is being returned as requested. You refer to the submitted sample as a TIGI Brow Kit. The sample consists of a nylon pouch/case that contains a metal tweezers, eyebrow gel and an angled brow brush (valued over 10 cents). The case is constructed with an outer surface of nylon textile material.  It is designed to provide storage, protection, organization and portability to personal effects during travel.  It opens like a book with the left-side having an open mesh pocket and the right-side having three individual slots for a tweezers, eyebrow brush, etc.  The case secures with a snap closure and measures approximately 3” (W) x 4.5” (L) x 0.5” (D). The kit is packaged in a cellophane bag marked “Pouch made in China, Contents made & assembled in Korea.” You have stated that the kit is not packaged for retail sale. Upon importation, eye shadow makeup will be added to the brow kit before final retail sale. The applicable subheading for the eyebrow gel will be 3304.20.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Beauty or make-up preparations….Eye make-up preparations. 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. The applicable subheading for the nylon pouch/case will be 4202.92.9026, HTSUS, which provides for other containers and cases, other, with outer surface of textile materials, of man-made fibers. The rate of duty will be 17.6% ad valorem. The applicable subheading for the metal tweezers will be 8203.20.2020, HTSUS, which provides for files, rasps, pliers (including cutting pliers), pincers, tweezers, metal cutting shears, pipe cutters, bolt cutters, perforating punches and similar handtools, and base metal parts thereof: pliers (including cutting pliers), pincers, tweezers and similar tools, and parts thereof: tweezers. The rate of duty will be 4% ad valorem. The applicable subheading for the angled brow brush will be 9603.30.6000, HTSUS, which provides for artists’ brushes, writing brushes and similar brushes for the application of cosmetics: valued 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 (NIS) Stephanie Joseph at (646) 733-3268 (Chapter 33), NIS Vikki Lazaro at (646) 733-3041 (Chapter 42), NIS Kathy Campanelli at (646) 733-3021 (Chapter 82) or NIS Neil Levy at (646) 733-3036 (Chapter 93). Sincerely, Robert B. Swierupski Director National Commodity Specialist Division