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

Ms. Donna L. Bade
Sandler, Travis & Rosenberg, PA
225 West Washington St. Suite 1550
Chicago, IL 60606

RE: The tariff classification of Cool Wave Splash™ After-Shave Lotion from France

Dear Ms. Bade

In your letter dated January 14, 2010, you requested a tariff classification ruling on behalf of your client The Gillette Company.

Cool Wave Splash™ After-Shave Lotion contains denatured alcohol, water, fragrance, PEG-40, and hydrogenated castor oil. Cool Wave Splash™ After-Shave Lotion, sold in retail bottles, is an antiseptic and soothing lotion for shaved skin.

The applicable subheading for the Cool Wave Splash™ After-Shave Lotion will be 3307.10.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Pre-shave, shaving or after-shave preparations, personal deodorants, bath preparations, depilatories and other perfumery, cosmetic or toilet preparations, not elsewhere specified or included; prepared room deodorizers, whether or not perfumed or having disinfectant properties: Pre-shave, shaving or after-shave preparations: Containing alcohol. The rate of duty will be 4.9 percent ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

Perfumery, cosmetic, and toiletry products are subject to the requirements of the Food, Drug and Cosmetic Act, and the Fair Packaging and Labeling Act (FPLA), which are 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 (301) 436-1130.

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