CLA-2 CO:R:C:G 086282 SLR
Chief, National Import Specialist Division
6 World Trade Center
New York, New York 10048
RE: Reconsideration of NYRL 831549
Skin Abrasive Articles from Spain and Taiwan
Dear Ms. Peterson:
On September 20, 1988, your office issued New York Ruling
Letter (NYRL) 831549 classifying certain skin abrasive articles
as skin care preparations in subheading 3304.99, Harmonized
Tariff Schedule of the United States Annotated (HTSUSA). You
have asked that we reconsider that ruling.
The submitted samples include items L167, L168, L169,
1000R, and 1036R. These products are used to erode or rub away
dead skin cells on the hands and feet.
Items L167 (fish shaped), L168 (foot shaped), and L169
(heart shaped) consist of glass. Items 1000R and 1036R (both
rectangular blocks) consist of plastic (polyeurethane resin).
Although these products are called "pumice," they do not contain
pumice or any other stone.
Are the subject items classifiable as skin care preparations
in subheading 3304.99, HTSUSA?
LAW AND ANALYSIS:
Classification of merchandise under the HTSUSA is in
accordance with the General Rules of Interpretation (GRI's),
taken in order. GRI 1 provides that classification is determined
according to the terms of the headings and any relevant section
or chapter notes.
Heading 3304, HTSUSA, provides for "[b]eauty or make-up
preparations and preparations for the care of the skin (other
than medicaments), including suncreen or sun tan preparations;
manicure or pedicure preparations." The Explanatory Notes,
which represent the official interpretation of the tariff at the
international level, offer guidance in understanding the scope of
The Explanatory Note to Heading 3304 makes no mention of
skin care abrasives such as the items in issue. Nonetheless,
correlative language does appear in the Explanatory Notes which
accompany Heading 6804. The Explanatory Note to Heading 6804
indicates that that heading (which provides for hand-held
sharpening or polishing stones) does not include "[p]erfumed
pumice stones put up in blocks, tablets or similar prepared forms
of heading 33.04."
While the subject articles are neither perfumed nor made
from pumice, they perform the same function as the perfumed
pumice blocks deemed classifiable in Heading 3304. Accordingly,
skin abrasive articles of glass or plastic are classifiable in
subheading 3304.99.0000, HTSUSA.
We affirm NYRL 831549 of September 20, 1988.
John Durant, Director
Commercial Rulings Division