The tariff classification of a Treatment Mask from Taiwan

N280333 November 16, 2016 CLA-2-33:OT:RR:NC:N4:414 CATEGORY: Classification TARIFF NO.: 3307.90.0000 Ms. Georgette Lazzara Fauna Flora Division of MIQ Logistics 152-31 135th Ave. Jamaica, NY 11434 RE: The tariff classification of a Treatment Mask from Taiwan Dear Ms. Lazzara: In your letter dated October 5, 2016 you requested a tariff classification ruling on behalf of Elvis and Elvin. The treatment mask, style number 49501, is used to reduce wrinkles, and to tone and tighten pores. Each mask is for one time use. The mask is composed of all natural non-woven cloth made from biodegradable wood pulp. The mask contains the following ingredients: demineralized water, aloe barbadensis leaf juice, butylene glycol, pentylene glycol, hydroxyethyl urea, rosa damascene, sodium hycluronate, PPG-33-buteth-35, carbomer, chlorphenesin, hydroxyethyl cellulose, dipotassium glycyrrhizate, xanthan gum, rhododendron ferrugineum leaf, cell culture extract, phenoxyethanol, lodopropynyl butylcarbamate, menthyl lactate, rosa gallica flower oil and fragrance. The mask is placed over the face and has cutouts for the eyes, nose and mouth. The directions for use state that it should be used for 10 to 20 minutes. The applicable subheading for the Treatment Mask, style 49501, will be 3307.90.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Pre-shave, shaving or after-shave preparations, personal deodorants, bath preparations, depilatories and other perfumery, cosmetic or toilet preparations, not elsewhere specified or included; prepared room deodorizers, whether or not perfumed or having disinfectant properties: Other. The rate of duty will be 5.4 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 https://hts.usitc.gov/current. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). Perfumery, cosmetic and toiletry products are subject to the requirements of the Food, Drug and Cosmetic Act, and the Fair Packaging and Labeling Act, which are administered by the U.S. Food and Drug Administration. Questions regarding the 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 or by visiting their website at www.fda.gov 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 [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division