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

Ms. Sarah Albertini-Bond
Dollar Tree Stores
500 Volvo Parkway
Chesapeake, VA 23320

RE: The tariff classification of April Anti-Bacterial Hand Cream, SKU 110354, from China.

Dear Ms. Albertini-Bond:

In your letter dated April 7, 2011, you requested a tariff classification ruling.

April Anti-Bacterial Hand Cream, SKU 110354, is a moisturizing hand cream containing Vitamin B5, Vitamin E, and an anti-bacterial ingredient. The hand cream is marketed for retail sale in a 5-ounce tube.

The applicable subheading for the April Anti-Bacterial Hand Cream, SKU 110354, will be 3304.99.5000, Harmonized Tariff Schedule of the United States (HTSUS), 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, 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.

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/.

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