The tariff classification of Item 953583 – Easter Themed Eye/Lip Makeup Palettes from China

N248168 December 10, 2013 CLA-2-33:OT:RR:NC:N2:240 CATEGORY: Classification TARIFF NO.: 3304.20.0000 Jeanette Arciero CVS On-Site Import Client Liaison Barthco International, division of OHL Attn: Mail Code 1049 One CVS Drive Woonsocket, RI 02895 RE: The tariff classification of Item 953583 – Easter Themed Eye/Lip Makeup Palettes from China Dear Ms. Arciero: In your letter dated November 15, 2013, you requested a tariff classification ruling. Samples were submitted with your inquiry and are being returned as requested. Your inquiry pertains to Item 953583 – Easter Themed Eye/Lip Makeup Palettes. The submitted samples are for a Bunny Makeup Palette with Mirror and Applicator and a Baby Chick Makeup Palette with Mirror and Applicator. The Bunny Makeup Palette with Mirror and Applicator contains one lip-gloss pan, three eye shadow pans, and a dual eye and lip applicator brush. The items are placed inside of a plastic molded bunny shaped tray, packaged in a printed case with a mirror, and sold for retail sale. The Baby Chick Makeup Palette with Mirror and Applicator contains one lip-gloss pan, three eye shadow pans, and a dual eye and lip applicator brush. The items are placed inside of a plastic molded baby chick shaped tray, packaged in a printed case with a mirror, and sold for retail sale. The applicable subheading for the Bunny Makeup Palette with Mirror and Applicator and Baby Chick Makeup Palette with Mirror and Applicator will be 3304.20.000, 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: Eye Make-Up preparations. 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, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division