The tariff classification of Powder Coated Facial Paper from China

NY R00342 May 20, 2004 CLA-2-33:RR:NC:2:240 R00342 CATEGORY: Classification TARIFF NO.: 3307.90.0000 Mr. Naoko Sato Rockin Sheep 1535 S. Bundy Drive Los Angeles, CA 90025 RE: The tariff classification of Powder Coated Facial Paper from China Dear Mr. Sato: In your letter dated May 6, 2004 you requested a tariff classification ruling. The item, described as powder coated facial paper, is paper coated with cosmetic powder. It is applied to the face for quick touch-ups. Each packet will contain approximately 30 thin paper sheets. In your letter, you inquired as to the applicability of Trade Programs or Trade Agreements. The powder coated facial paper, packaged for retail sale, is not subject to Trade Programs or Trade Agreements from China. The applicable subheading for the Powder Coated Facial Paper will be 3307.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other perfumery, cosmetic or toilet preparations, not elsewhere specified or included…. The rate of duty will be 5.4 percent ad valorem. Perfumery, cosmetic and toiletry products are subject to the requirements of the Food, Drug and Cosmetic Act, which is administered by the U.S. Food and Drug Administration. Questions regarding 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 (202) 418-3412. The marking statute, section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly and permanently as the nature of the article (or its container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article. As provided in section 134.41(b), Customs Regulations (19 CFR 134.41(b)), the country of origin marking is considered conspicuous if the ultimate purchaser in the U.S. is able to find the marking easily and read it without strain. With regard to the permanency of a marking, section 134.41(a), Customs Regulations (19 CFR 134.41(a)), provides that as a general rule marking requirements are best met by marking worked into the article at the time of manufacture. For example, it is suggested that the country of origin on metal articles be die sunk, molded in, or etched. However, section 134.44, Customs Regulations (19 CFR 134.44), generally provides that any marking that is sufficiently permanent so that it will remain on the article until it reaches the ultimate purchaser unless deliberately removed is acceptable. 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 Stephanie Joseph at 646-733-3268. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division