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

Mr. Gurminder Saini
Ganz
1 Pearce Road
Woodbridge, Ontario
L4L3T2 Canada

RE: The tariff classification of Mr. Moisturizing Shave Cream and Mrs. Moisturizing Shaving Cream from Canada

Dear Mr. Saini:

In your letter dated January 5, 2012, you requested a tariff classification ruling.

Mr. Moisturizing Shave Cream and Mrs. Moisturizing Shave Cream, imported in 4.2 fl. oz retail tubes, are spearmint and eucalyptus fragranced moisturizing shaving creams. The shaving creams do not contain alcohol.

The applicable subheading for the Mr. Moisturizing Shave Cream and Mrs. Moisturizing Shave Cream will be 3307.10.1000, 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: Not 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 or by visiting their website at: www.fda.gov.

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,

Thomas J. Russo
Director
National Commodity Specialist Division