The tariff classification of Mouth Colorant from China

N306411 October 17, 2019 CLA-2-33:OT:RR:NC:N3:140 CATEGORY: Classification TARIFF NO.: 3304.99.5000; 9903.88.03 Ms. Irene Tsiavos Fun World 80 Voice World Carle Place, NY 11514 RE: The tariff classification of Mouth Colorant from China Dear Ms. Tsiavos: In your letter dated September 25, 2019, you requested a tariff classification ruling. A sample was submitted and will be retuned under separate cover. The subject product is a mouth colorant (item # 2787C). The literature you provided states that the product is a “Halloween novelty” that is placed in the mouth to give a horror effect for Halloween dress up. It is described as an “innovative way to create bloody red mouth effect or horrific black demon liquid spewing from the character” and is available in various colors. The product comes in a 15ml plastic bottle with a twist-off cap. The stated ingredients are: purified water, vanilla extract, peppermint oil, sucralose, cane alcohol, vanillin, propylene glycol, carmel color, one or more of the following U.S. certified colors: Red #40, Red #3, Yellow #5, Blue #1, Yellow #6, and Blue #2 and/or titanium dioxide, modified corn starch, vegetable gum, citric acid, succinic acid, sodium benzoate and potassium sorbate (as preservative). The applicable subheading for the Mouth Colorant 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 of pedicure preparations: Other: Other: Other. The rate of duty will be free. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 3304.99.5000 HTSUS, unless specifically excluded, are subject to an additional 25 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 3304.99.5000, HTSUS, listed above. The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading.  For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china respectively. This merchandise may be subject to the Federal Food, Drug, and Cosmetic Act and/or The Public Health Security and Bioterrorism Preparedness and Response Act of 2002 (The Bioterrorism Act), which are administered by the U.S. Food and Drug Administration (FDA). Information on the Federal Food, Drug, and Cosmetic Act, as well as The Bioterrorism Act, can be obtained by calling the FDA at 1-888-463-6332, 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). 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. 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