The tariff classification of Moisturizing Gloves and Moisturizing Socks from South Korea

N282656 February 2, 2017 CLA-2-33:OT:RR:NC:N4:414 CATEGORY: Classification TARIFF NO.: 3307.90.0000 Mr. Robert C. Thompson W. J. Byrnes & Co. of Los Angeles, Inc. P. O. Box 90595 Los Angeles, CA 90009 RE: The tariff classification of Moisturizing Gloves and Moisturizing Socks from South Korea Dear Mr. Thompson: In your letter dated November 28, 2016 you requested a tariff classification ruling on behalf of Cala Products, Shin’s Trading Company, Inc. Samples were furnished and are being retained by this office. The moisturizing gloves consist of thin plastic gloves with non-woven fabric in the interior of the gloves. The non-woven fabric is coated with moisturizing ingredients. The packaging states that the gloves are a home spa treatment containing jojoba oil, aloe vera extract and other ingredients. The gloves are placed on the hands and worn for 20 to 30 minutes. The ingredients are stated to provide an anti-aging effect and a soothing aroma. After 20 to 30 minutes, the gloves are removed and discarded. The sizing of the gloves is “one size fits most” and the package contains one pair of gloves. The moisturizing socks consist of thin plastic socks with non-woven fabric inside the plastic socks. The non-woven fabric is coated with a moisturizing ingredients. The packaging states that the socks are a home spa treatment containing shea butter, aloe vera extract and other ingredients. The socks are placed on the feet and worn for 20 to 30 minutes. They are used to provide hydration for tired, dry feet. After use, the socks are removed and discarded. The sizing of the socks is “one size fits most” and the package contains one pair of socks. The applicable subheading for the moisturizing gloves and moisturizing socks 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. 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 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 [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division