The tariff classification of pouches to be applied to human skin from Korea

N342693 October 10, 2024 CLA-2-38:OT:RR:NC:N3:139 CATEGORY: Classification TARIFF NO.: 3824.99.9397 Katelin Locasto KCarlton International Incorporated 2962 SW 26th Terrace, Suite 111Fort Lauderdale, FL 33312 RE:  The tariff classification of pouches to be applied to human skin from Korea Dear Ms. Locasto: In your letter, dated September 18, 2024, and an earlier submission, you requested a tariff classification ruling filed on behalf of your client, Nutritional Products International Inc. Samples were submitted and will be retained as requested. The merchandise in question are three different types of pouches that contain powders consisting of various ingredients. The pouches are intended to be applied to a human body, specifically the feet, while the person is asleep. The purpose of the pouches is for use to support a healthy appearance through good skin complexion. These are based on the concepts of what is known as “Traditional Chinese Medicine.” The first pouch has the product name “RestoreGlow.” Its powder consists of Pyroligneous acid, Dextrin, Tourmaline, and Green Tea. The second pouch has the product name “CircuFlow.” Its powder consists of Pyroligneous acid, Dextrin, Tourmaline, and Menthol. The third pouch has the product name “BeautyRest.” Its powder consists of Pyroligneous acid, Dextrin, Tourmaline, Green Tea, Bergamot, Lavender, Bitter orange (Citrus aurantium amara), Sage, Basil, and Ylang Ylang (Cananda odorata). You state in the submission that “RestoreGlow” may be understood as the “foundation” product and the other two as extensions on that foundation. You also state that all three products are for external use and do not deliver anything through the skin (no transdermal delivery). In your latest submission, you suggest classification of the three products under subheading 3824.99.9397. We concur. The applicable subheading for the three pouches will be 3824.99.9397, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Prepared binders for foundry molds or cores; chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included: Other: Other: Other: Other: Other: Other: Other.   The rate of duty will be 5 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 at https://hts.usitc.gov/. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist John Bobel at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division