The tariff classification of a cosmetic compact from China

N180135 September 7, 2011 CLA-2-33:OT:RR:NC:2:240 CATEGORY: Classification TARIFF NO.: 3304.91.0010 Mr. Aaron Cullen CVS On-site Import Client Liaison Barthco International, division of OHL One CVS Drive Woonsocket, RI 02895 RE: The tariff classification of a cosmetic compact from China Dear Mr. Cullen: In your letter dated August 10, 2011, you requested a tariff classification ruling on behalf of your client CVS Pharmacy Inc. A sample of Color Theory make-up set - Item No. 854253 was submitted for review with your inquiry, and will be returned as requested. The item consists of a large plastic cosmetic compact containing six compartments, and a built in mirror under the lid. Five compartments contain removable color palettes each filled with ten shades of eye shadow, two shades of lip gloss, and one pan of powdered blush. The remaining compartment contains an empty cosmetic compact with a built in mirror designed to fit one of the color palettes for portability use. The Color Theory make-up set, packaged for retail sale, measures approximately 7 inches by 9¾ inches. The applicable subheading for the Color Theory make-up set will be 3304.91.0010, 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: Powders, whether or not compressed: Rouges. The rate of duty 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 (646) 733-3268. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division