The tariff classification of Purederm® Green Tea Essence Mask, Purederm® Cucumber Essence Mask, Purederm® Aloe Essence Mask, and Skin Recovery Green Tea Mask from Korea

N102162 May 7, 2010 CLA-2-33:OT:RR:NC:2:240 CATEGORY: Classification TARIFF NO.: 3307.90.0000 Mr. Robert C. Thompson W. J. Brynes & Co. of Los Angeles, Inc. P.O. Box 90595 Los Angeles, CA 90009 RE: The tariff classification of Purederm® Green Tea Essence Mask, Purederm® Cucumber Essence Mask, Purederm® Aloe Essence Mask, and Skin Recovery Green Tea Mask from Korea Dear Mr. Thompson: In your letter dated April 14, 2010, you requested a tariff classification ruling on behalf of your client Shin’s Trading Company. Samples of Purederm® Green Tea Essence Mask, Purederm® Cucumber Essence Mask, Purederm® Aloe Essence Mask, and Skin Recovery Green Tea Mask were submitted with your inquiry. Each mask, packaged in a sealed individual packet, consists of a non-woven mask with facial cutouts impregnated with various cosmetic ingredients. The mask is placed on the skin and removed after 20 minutes. Purederm® Green Tea Essence Mask, Purederm® Cucumber Essence Mask, Purederm® Aloe Essence Mask, and Skin Recovery Tea Mask are skin care products. The applicable subheading for the Purederm® Green Tea Essence Mask, Purederm® Cucumber Essence Mask, Purederm® Aloe Essence Mask, and Skin Recovery Green Tea Mask will be 3307.90.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Pre-shave, shaving or after-shave preparations, personal deodorants, bath preparations, depilatories and other perfumery, cosmetic or toilet preparations, not elsewhere specified or included; prepared room deodorizers, whether or not perfumed or having disinfectant properties: Other. The rate of duty will be 5.4 percent ad valorem. 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/. 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