CLA-2-33:RR:NC:2:240 L85729

Ms. Linda Cusack
Rooted in Africa
11333 N 92nd Street Unit 1119
Scotsdale, AZ 85260

RE: The tariff classification of "Under the Sun" body products from South Africa

Dear Ms. Cusack:

In your letter dated June 10, 2005 you requested a tariff classification ruling. Your inquiry concerns the classification of five body products sold at retail from the "Under the Sun" product line. A picture of the body products and ingredient listings were submitted with your ruling request.

Honeybush & Redbush Body Butter, Honeybush & Redbush Body Scrub, Marula Body Butter, Marula Body Scrub and Inkomfe Body Butter are skin care products. Based on the information provided, the products contain shea butter, which moisturizes the skin and plant extracts, which are indigenous to South Africa. The applicable subheading for the “Under the Sun” skin care products will be 3304.99.5000, Harmonized Tariff Schedule of the United States (HTS), 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.

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.

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