CLA-2-33:S:N:N1:240 875741

Ms. Margarete E. Bronhard
Sharretts, Paley, Carter & Blauvelt, P.C
67 Broad Street
New York, N.Y. 10004

RE: The tariff classification of "Looks Good" Cosmetics Item # 2630 from Taiwan

Dear Ms. Bronhard:

In your letter dated June 24, 1992, you requested a tariff classification ruling on behalf of your client The Mel Appel Group, Inc. A sample of "Looks Good" Cosmetics Item # 2630 was submitted with your inquiry and is being returned as requested. The compact consists of two powdered eyeshadows, two powdered blushes, two lipsticks, one blush brush and one foam applicator. The compact is designed for use by young girls ages eight and up. The applicable HTS subheading for "Looks Good" Cosmetics will be 3304.91.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for beauty or make-up preparations: other: powders, whether or not compressed: rouges. The duty rate will be 4.9 percent ad valorem. Cosmetics are subject to the regulations and requirements of the Food and Drug Administration (FDA). Questions regarding FDA requirements may be addressed to the Food and Drug Administration, 5600 Fishers Lane, Rockville Lane, Rockville, Maryland 20857. The telephone number is (301) 443-3370.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have already been filed, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director
New York Seaport