The tariff classification of Fashion Angels “Photo-Folio” Make-Up Artist Portfolio Kit, Item# 11763, from China.

N242876 July 10, 2013 CLA-2-49:OT:RR:NC:2:234 CATEGORY: Classification TARIFF NO.:4903.00.0000 Mr. Joseph D. Paterick Fashion Angels Enterprises 4353 North Richards Street Milwaukee, WI 53212 RE: The tariff classification of Fashion Angels “Photo-Folio” Make-Up Artist Portfolio Kit, Item# 11763, from China. Dear Mr. Paterick: In your letter dated June 4, 2013, you requested a tariff classification ruling. The sample submitted is Fashion Angels “Photo-Folio” Make-Up Artist Portfolio Kit, Item# 11763. The set consists of a portfolio coloring book with four instruction sheets and sixty make-up sketch sheets. Eye shadow, cheek color, one sponge make-up applicator, seven color pencils (tree free) and one pencil sharpener are also included in the set. Children use the kit’s color make-up items to color in facial make-ups, applied to the picture sketch sheets, contained in the portfolio coloring book. The set is packaged for retail sale. General Rule of Interpretation ("GRI") 3 (b) of the Harmonized Tariff Schedule of the United States ("HTSUS") states as follows: (b) Mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable. It is the determination of this office that the component of the Fashion Angels “Photo-Folio” Make-Up Artist Portfolio Kit that affords the article its essential character is the portfolio coloring book. The applicable subheading for the Fashion Angels “Photo-Folio” Make-Up Artist Portfolio Kit will be 4903.00.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Children's picture, drawing or coloring books. The rate of duty will be Free. Perfumery, cosmetic and toiletry products are subject to the requirements of the Federal Food, Drug, and Cosmetic Act, which is administered by the U.S. Food and Drug Administration. You may contact them at 5600 Fishers Lane, Rockville, Maryland 20857, telephone number (301)443-6553. The sample will be returned to you as per your request. 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 Albert Gamble at (646) 733-3037. Sincerely, Thomas J. Russo Director National Commodity Specialist Division