CLA-2-33:RR:NC:2:240 K85297
Mr. Randy Williams
Seasons U.S.A., Inc.
18644 E. Powers Lane
Aurora, CO 80015
RE: The tariff classification of “Bunny Town Collection” Lipgloss from China
Dear Mr. Williams:
In your letter dated April 19, 2004 you requested a tariff classification ruling. A sample was submitted for review with your ruling request.
The sample, identified as Style no. 20227, consists of a pouch containing five shades of lipgloss. The pouch, measuring approximately 4 inches in diameter, is of a kind similar to a coin purse. It is composed of polyvinyl chloride (PVC) with a zipper closure. Attached to the zippered pull is a split metal key ring and a pompom. Although the pouch and lipgloss are packaged together for retail sale as a unit, the pouch can be used to hold other items. For tariff classification purposes, each item will be classified separately under its appropriate heading. The sample is being returned as requested.
The applicable subheading for lipgloss will be 3304.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides 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: Lip make-up preparations….. The rate of duty will be free.
The applicable subheading for the PVC pouch will be 4202.32.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for Articles of a kind normally carried in the pocket or in the handbag: With outer surface of sheeting of plastic or of textile materials: With outer surface of sheeting of plastic: Other….. The rate of duty will be 20% ad valorem.
Perfumery, cosmetic and toiletry products are subject to the requirements of the Food and Drug Cosmetic Act 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