The tariff classification of skin care/tanning products from Belgium
Issued January 27, 2010 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 3304.99.5000
Headings: 3304
Product description
The samples, designed for use by cyclists, consist of three bottles of massage oil, a jar of protection gel, and a bottle of lotion. The products, packaged for retail sale, are skin care/tanning preparations that are either applied to the body prior to or after sports activities. The samples will not be returned. The Competition 1 and the Muscle Oil Color 2 are light warming massage oils, applied to the body prior to a sports activity, which warm the body muscles. The Muscle Oil Color 2 contains a natural colorant that gives the skin a tanned appearance. The massage oils are made from natural products and do not contain preservatives. The Competition 2 Hot is strong warming massage oil, applied to the body prior to a sports activity, which quickly warms the muscles. The product contains natural heating components such as black pepper and wintergreen. The Protection gel, when applied to the body, leaves a protective film on the skin guarding against wind and rain. It is also indicated as an application over the massage oils as a second layer for skin protection. The lotion, consisting of water, denatured alcohol, and eucalyptus globulus, is used to remove the massage oil, protection gel, grease, or dirt after a sporting activity.
CBP rationale
The applicable subheading for the skin care/tanning products 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 of pedicure preparations: Other: Other: Other.
Full text
N090857 January 27, 2010 CLA-2-33:OT:RR:NC:2:240 CATEGORY: Classification TARIFF NO.: 3304.99.5000 Mr. Roel Vanmuysen BelgiumBike.LLC 417 SW Federal Highway Stuart, Florida 34994 RE: The tariff classification of skin care/tanning products from Belgium Dear Mr. Vanmuysen: In your letter dated January 14, 2010, you requested a tariff classification ruling. Samples from the MorganBlue product line were submitted for review with your ruling request. The samples, designed for use by cyclists, consist of three bottles of massage oil, a jar of protection gel, and a bottle of lotion. The products, packaged for retail sale, are skin care/tanning preparations that are either applied to the body prior to or after sports activities. The samples will not be returned. The Competition 1 and the Muscle Oil Color 2 are light warming massage oils, applied to the body prior to a sports activity, which warm the body muscles. The Muscle Oil Color 2 contains a natural colorant that gives the skin a tanned appearance. The massage oils are made from natural products and do not contain preservatives. The Competition 2 Hot is strong warming massage oil, applied to the body prior to a sports activity, which quickly warms the muscles. The product contains natural heating components such as black pepper and wintergreen. The Protection gel, when applied to the body, leaves a protective film on the skin guarding against wind and rain. It is also indicated as an application over the massage oils as a second layer for skin protection. The lotion, consisting of water, denatured alcohol, and eucalyptus globulus, is used to remove the massage oil, protection gel, grease, or dirt after a sporting activity. The applicable subheading for the skin care/tanning products 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 of pedicure preparations: Other: Other: Other. 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/. The marking statute, section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly and permanently as the nature of the article (or its container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article. As provided in section 134.41(b), Customs Regulations (19 CFR 134.41(b)), the country of origin marking is considered conspicuous if the ultimate purchaser in the U.S. is able to find the marking easily and read it without strain. With regard to the permanency of a marking, section 134.41(a), Customs Regulations (19 CFR 134.41(a)), provides that as a general rule marking requirements are best met by marking worked into the article at the time of manufacture. For example, it is suggested that the country of origin on metal articles be die sunk, molded in, or etched. However, section 134.44, Customs Regulations (19 CFR 134.44), generally provides that any marking that is sufficiently permanent so that it will remain on the article until it reaches the ultimate purchaser unless deliberately removed is acceptable. Applying the Marking Rules set forth in section 304 of the Tariff Act of 1930, as amended, and section 134 of the Customs Regulations, we find that the prototype samples of the skin care/tanning preparations submitted with your ruling request were not properly marked with the country of origin. The skin care/tanning preparations must be legibly, conspicuously, and permanently marked to show Belgium as the country of origin. Perfumery, cosmetic, and toiletry products are subject to the requirements of the Food, Drug and Cosmetic Act, and the Fair Packaging and Labeling Act (FPLA), which are administered by the U.S. Food and Drug Administration. Questions regarding FDA requirements may be addressed to the 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. 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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