CLA-2-:33:OT:RR:NC:N4:414

Category: Classification

Tariff NO.: 3304.99.5000

Mr. Matt Kamada
Sekisui Plastics USA, Inc.
28373 Beck Rd.
Unit H9
Wixom, MI 48393

RE: The tariff classification of hydro gel masks from Japan

Dear Mr. Kamada: In your letter dated June 26, 2015 you request a tariff classification ruling on hydro gel masks. A sample was furnished with your request. The hydro gel mask is a moisturizing mask which is used to deliver moisture to the skin. The mask is packaged in an aluminum foil pouch, and there is one mask per pouch. The mask is furnished in two pieces; one piece covers the upper part of the face and the other piece covers the lower part of the face. The mask contains ST-gel as an ingredient. There is no item or article number associated with this product at this time. The applicable subheading for the hydro gel mask 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.

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).

Perfumery, cosmetic and toiletry products are subject to the requirements of the Food, Drug and Cosmetic Act, and the Fair Packaging and Labeling Act, which are administered by the U.S. Food and Drug Administration. Questions regarding the 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.

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 Barbara Kiefer at [email protected].

Sincerely,

Gwenn Klein Kirschner
Director
National Commodity Specialist Division