The tariff classification of Turmeric Roll Cleanser Party Kit

N347026
April 17, 2025
CLA-2-33:OT:RR:NC:N:140
CATEGORY: Classification
TARIFF NO.: 3304.99.5000
Sushma Sharma Lush Cosmetics 8680 Cambie Street Vancouver, BC V6P 6M9 RE: The tariff classification of Turmeric Roll Cleanser Party Kit Dear Ms. Sharma: In your letter dated March 21, 2025, you requested a tariff classification ruling. The item under consideration is described as a Turmeric Roll Cleanser Party Kit. The kit is imported in a box containing 10 plastic containers, 10 lids, 10 labels, 2 instruction cards and the ingredients necessary to make 10 individual skin cleansers. The ingredients include ground almonds, kaolin, a mix of sunflowers in glycerine and aloe vera, glycerine, fragrance, witch hazel extract, and turmeric powder. The only ingredient not included in the kit is water. You indicate that it will be shipped to retail stores for use during customer booked events as a product making activity. To make the cleanser all the ingredients are placed into a bowl with water, mixed together, and portioned out into the plastic containers. Classification of goods under the Harmonized Tariff Schedule of the United States (HTSUS) is governed by the General Rules of Interpretation (GRIs). GRI 1 provides that classification shall be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs may then be applied. Under GRI 2(a), “any reference in a heading to an article shall be taken to include a reference to that article incomplete or unfinished, provided that, as presented, the incomplete or unfinished article has the essential character of the complete or finished article. It shall also be taken to include a reference to that article complete or finished (or falling to be classified as complete or finished by virtue of this rule), entered unassembled or disassembled.” By application of GRI 2(a), the unassembled Turmeric Roll Cleanser Kit has the essential character of a skin cleanser.

The applicable subheading for the Turmeric Roll Cleanser Party Kit 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 or pedicure preparations: Other: Other: Other.? 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 at https://hts.usitc.gov/. 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. 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 Merari Ortiz at [email protected].
Sincerely,
Steven A. Mack Director National Commodity Specialist Division