N234039 N2 Ruling Active

The tariff classification of Marly Skin Guard from Germany

Issued November 5, 2012 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3304.99.5000

Headings: 3304

Product description

Marly Skin Guard, a non-toxic skin barrier foam, is marketed for use on the skin to protect against irritations and exposure to many harmful and irritating substances. The product is composed of dimethicone, water, propane, butane, TEA-stearate, sorbitol, propylene glycol, glycerine, methyl paraben, propyl paraben, aloe barbadensis, and tocopherol. Marly Skin Guard is sold to professionals in 3.4 oz aerosol cans.

CBP rationale

The applicable subheading for the Marly Skin Guard 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 or pedicure preparations: Other: Other: Other.

Full text

N234039 November 5, 2012 CLA-2-33:OT:RR:NC:2:240 CATEGORY: Classification TARIFF NO.: 3304.99.5000 Mr. Arthur P. Lizbinski Russel A. Farrow (U.S.) Inc. 28825 Goddard Road, Suite 100 Romulus, MI 48174-2761 RE: The tariff classification of Marly Skin Guard from Germany Dear Mr. Lizbinski: In your letter dated October 5, 2012, you requested a tariff classification ruling. Marly Skin Guard, a non-toxic skin barrier foam, is marketed for use on the skin to protect against irritations and exposure to many harmful and irritating substances. The product is composed of dimethicone, water, propane, butane, TEA-stearate, sorbitol, propylene glycol, glycerine, methyl paraben, propyl paraben, aloe barbadensis, and tocopherol. Marly Skin Guard is sold to professionals in 3.4 oz aerosol cans. The applicable subheading for the Marly Skin Guard 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 or pedicure preparations: Other: Other: Other. 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 at (646) 733-3268. Sincerely, Thomas J. Russo Director National Commodity Specialist Division

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