The tariff classification of Topiclear Skin Cream from Spain

N279352 September 27, 2016 CLA-2-33:OT:RR:NC:N4:414 CATEGORY: Classification TARIFF NO.: 3304.99.5000 Mr. Charles A. Whittier Whittier & Florestal, LLC 305 Broadway 7th Floor New York, NY 10007 RE: The tariff classification of Topiclear Skin Cream from Spain Dear Mr. Whittier: In your letter dated September 2, 2016 you requested a tariff classification ruling on behalf of International Beauty Exchange. Topiclear skin cream is used for skin lightening. It is packaged in 1.76 ounce (50 gram) tubes and has two percent hydroquinone as the active ingredient. The cream is used for the gradual fading of dark areas on the skin such as freckles and age spots. The instructions for use state that a small amount of the cream should be applied as a thin layer on the affected area twice daily. The applicable subheading for the Topiclear skin cream 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. 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 https://hts.usitc.gov/current. You also requested a ruling that the label complies with U.S. federal regulations for entry into U. S. commerce. Please be advised that 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 (301) 436-1130. If you require a country of origin marking ruling under Section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), please submit a request for a marking ruling and furnish a sample of the Topiclear skin lightening cream in its retail packaging marked with your proposed country of origin marking. 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 Barbara Kiefer at barbara.j.kiefer.cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division