N239594 N2 Ruling Active

The tariff classification of cosmetic brush cleaning gloves from China

Issued March 29, 2013 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3926.90.9980

Headings: 3926

Product description

Each is packaged as a single glove in a plastic retail box. The surface of the glove consists of a series of raised textures designed to assist in the washing and rinsing of cosmetic brushes. One side of the glove is marked and designed for face makeup brushes while the reverse is marked and designed for eye makeup brushes. Each side has three different textures – one labeled “WASH,” one labeled “RINSE,” and one labeled “REFINE.” The brushes are swirled around the bumps and ridges of the raised textures during the cleaning process. Lined ridges in the area between the side of the thumb and forefinger are used to squeeze out excess water and reshape the bristles of the brushes. Each silicone glove is imported with a knit liner made of 70 percent polyester and 30 percent acrylic. The liner fits inside the glove to help protect the hand when cleaning the brushes. The liner is inserted into the glove and packaged for retail sale with the glove at the time of importation. The style numbers vary with the color of the gloves: 1943001161 (aqua), 1943001163 (black), 1943001162 (pink) and 1943001155 (purple).

CBP rationale

The applicable subheading for the silicone cosmetic brush cleaning gloves will be 3926.90.9980, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics, other.

Full text

N239594 March 29, 2013 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3926.90.9980 Mr. Bing Chu Bing Chu dba Complete Customs Service 901 S. Fremont Avenue, Suite 258 Alhambra, CA 91803 RE: The tariff classification of cosmetic brush cleaning gloves from China Dear Mr. Chu: In your undated letter, received in this office on March 14, 2013, on behalf of Sigma Enterprises LLC, you requested a tariff classification ruling. Four sample cleaning gloves made of silicone plastic were provided with your letter. Each is packaged as a single glove in a plastic retail box. The surface of the glove consists of a series of raised textures designed to assist in the washing and rinsing of cosmetic brushes. One side of the glove is marked and designed for face makeup brushes while the reverse is marked and designed for eye makeup brushes. Each side has three different textures – one labeled “WASH,” one labeled “RINSE,” and one labeled “REFINE.” The brushes are swirled around the bumps and ridges of the raised textures during the cleaning process. Lined ridges in the area between the side of the thumb and forefinger are used to squeeze out excess water and reshape the bristles of the brushes. Each silicone glove is imported with a knit liner made of 70 percent polyester and 30 percent acrylic. The liner fits inside the glove to help protect the hand when cleaning the brushes. The liner is inserted into the glove and packaged for retail sale with the glove at the time of importation. The style numbers vary with the color of the gloves: 1943001161 (aqua), 1943001163 (black), 1943001162 (pink) and 1943001155 (purple). The applicable subheading for the silicone cosmetic brush cleaning gloves will be 3926.90.9980, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics, other. The rate of duty will be 5.3 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/. 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 Joan Mazzola at (646) 733-3023. Sincerely, Thomas J. Russo Director National Commodity Specialist Division

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