The tariff classification of Barbie Lip & Nail Set, Item 80339 from China

N108317 June 18, 2010 CLA-2-33:OT:RR:NC:2:240 CATEGORY: Classification TARIFF NO.: 3304.10.0000; 3304.30.0000 Ms. Cheryl L. Martin CVS Pharmacy One CVS Drive Woonsocket, RI 02895 RE: The tariff classification of Barbie Lip & Nail Set, Item 80339 from China Dear Ms. Martin: In your letter dated May 27, 2010, you requested a tariff classification ruling. A sample of the Barbie Lip & Nail Set was submitted with your inquiry, and will be returned as requested. Barbie Lip & Nail Set, Item 80339 consists of two bottles of nail polish, a lip shine stick, and with four lip-glosses. The items, sold together in a retail blister cardboard package, are marketed for young girls. You inquire whether the Barbie Lip & Nail Set is classifiable as children’s toys in subheading 9503.00.0080, HTSUS. The articles in the Barbie Lip & Nail Set do not represent a particular recreation, person, or profession nor consist of toy items. The articles will be separately classifiable in their respective headings. The applicable subheading for the lip shine and lip-glosses will be 3304.10.1000, 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: Lip make-up preparations. The rate of duty will be free. The applicable subheading for the nail polish will be 3304.30.0000, HTSUS, which provides for Beauty or make-up preparations fort the care of skin (other than medicaments) including sunscreen or sun tan preparations; manicure or pedicure preparations: Manicure or pedicure preparations. The duty rate will be free. 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. 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