The tariff classification of Lip Gloss from China

N301327 November 8, 2018 CLA-2-33:OT:RR:NC:N1:140 CATEGORY: Classification TARIFF NO.: 3304.10.0000 Mr. Ted Conlin Fourstar Group USA Inc. 189 Main Street, Suite 31 Milford, MA 01757 RE: The tariff classification of Lip Gloss from China Dear Mr.Conlin: In your letter dated October 15, 2018 you requested a tariff classification ruling. The samples will be returned to you under separate cover. Item # 64430016AH is a lip gloss inside a silicone holder. The holder fits like a frame around the lip gloss tube, leaving the words “Lip gloss Brilliant l’evres Pink Cherry Scented”, along with the weight exposed. The holder is attached to a silicone ring on the top to allow it to be attached to another article. Two designs for this style number were submitted. One in a pink silicone holder with a cloud in various colors attached to the silicone holder. The second in a blue silicone holder with the words, “girl power” attached to the silicone holder. Item # 64430016AP is a pink “bubble gum” lip gloss with the cover attached by a metal ring to a plastic round ornament covered with silver and pink plastic rhinsones. The plastic reel houses a retractable cord and clip allowing it to be attached to another article. You describe both styles as flavored lip glosses used to moisturize lips in holders geared to one’s personality and style which conveniently attach to your keyring, backpack, purse, clothing and more. You also indicate that each lip gloss is imported, marketed and sold as one unit. The GRI’s provide guidance when determining the essential character of a composite good, in that:GRI 3(b) directs that: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) [which requires that goods be classified, if possible, under the more specific of the competing provisions], shall be classified as if they consisted of the material or component which gives then their essential character, insofar as this criterion is applicable.The Explanatory Notes to GRI 3(b) provides guidance in helping to determine the essential character of an item. Explanatory VIII to GRI 3(b) states that:(VIII) The factor which determines essential character will vary as between different kinds of goods. It may, for example, be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods. It is the opinion of this office that the essential character is imparted by the lip gloss. The applicable subheading for both items will be 3304.10.0000, 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: Lip make-up preparations. 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 the World Wide Web at https://hts.usitc.gov/current. Effective July 6, 2018, the Office of the United States Trade Representative (USTR) imposed an additional tariff on certain products of China classified in the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(b), HTSUS. The USTR imposed additional tariffs, effective August 23, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(d), HTSUS. Subsequently, the USTR imposed further tariffs, effective September 24, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(f) and U.S. Note 20(g), HTSUS. For additional information, please see the relevant Federal Register notices dated June 20, 2018 (83 F.R. 28710), August 16, 2018 (83 F.R. 40823), and September 21, 2018 (83 F.R. 47974). Products of China that are provided for in subheading 9903.88.01, 9903.88.02, 9903.88.03 or 9903.88.04 and classified in one of the subheadings enumerated in U.S. Note 20(b), U.S. Note 20(d), U.S. Note 20(f) or U.S. Note 20(g) to subchapter III shall continue to be subject to antidumping, countervailing, or other duties, fees and charges that apply to such products, as well as to those imposed by the aforementioned Chapter 99 subheadings. Products of China classified under subheadings 3304.10.0000 unless specifically excluded, are subject to the additional 10 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 3304.10.0000, HTSUS, listed above.The tariff is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Notice cited above and the applicable Chapter 99 subheading.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 Paul Hodgkiss at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division