The tariff classification of Color Theory 57 Piece Deluxe Beauty Collection from China

N229899 September 6, 2012 CLA-2-33:OT:RR:NC:N2:240 CATEGORY: Classification TARIFF NO.: 3304.91.0010 Jeanette Arciero CVS On-Site Import Client Liaison Barthco International, division of OHL One CVS Drive Woonsocket, RI 02895 RE: The tariff classification of Color Theory 57 Piece Deluxe Beauty Collection from China Dear Ms. Arciero: In your letter dated August 3, 2012, you requested a tariff classification ruling of Color Theory 57 Piece Deluxe Beauty Collection. A sample of the item was submitted with your letter for review and is being returned as requested. The Color Theory 57 Piece Deluxe Beauty Collection contains three nail polish bottles, three lipstick tubes, seven eye shadow pans each containing five separate colors, two lip gloss pans each containing five different colors, one blush pan containing two colors, four eyeliner pencils, three sponge applicators, and one compact containing a mirror. The eye shadow, lip-gloss, and blush pans are interchangeable in the mirrored compact. The items are placed inside of a plastic molded tray, packaged in a printed box, and sold for retail sale. The Color Theory 57 Piece Deluxe Beauty Collection is a set for tariff classification purposes. Classification will be in accordance with GRI 3c, Harmonized Tariff Schedule of the United States (HTS), which requires, in part, that the item be classified in the heading, which occurs last in numerical order among those that merit equal consideration. The applicable subheading for the Color Theory 57 Piece Deluxe Beauty Collection 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 888-463-6332, or by visiting their website at: www.fda.gov. 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, Thomas J. Russo Director National Commodity Specialist Division