CLA-2-:RR:NC:2:240 E81584

Mr. Angel C. Escalera
Nestor Reyes, Inc.
P.O. Box 9023474
San Juan, Puerto Rico 00902-3474

RE: The tariff classification of Avon Beautiful Reflections Coloration Crème from Argentina

Dear Mr. Escalera:

In your letter dated May 4, 1999, you requested a tariff classification ruling on behalf of your client Avon Products, Inc.

A sample of Avon Beautiful Reflections Coloration Crème was submitted with your inquiry. Avon Beautiful Reflections Coloration Crème, imported in a retail box, consists of a tube of coloration cream, developing cream in a plastic applicator bottle, a plastic shower cap, and an instruction booklet. The product is a permanent hair dye for retail consumer use. The applicable subheading for the Avon Beautiful Reflections Coloration Crème will be 3305.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Preparations for use on the hair: Other. The rate of duty will be free.

Cosmetic and toiletry products may be subject to the regulations of the Food and Drug Administration. You may contact them at 5600 Fishers Lane, Rockville, Maryland 20857, telephone number (301) 443-3380.

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 212 637-7066.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division