CLA-2-33:OT:RR:NC:N4:414
Mr. Terry J. Kwak
Express Customhouse Broker, Inc.
182-25 150th Avenue
2nd Floor
Springfield Gardens, NY 11413
RE: The tariff classification of a Holiday Gift Set from China
Dear Mr. Kwak:
In your letter dated August 16, 2016, you requested a tariff classification ruling on behalf of Nu World Beauty. A sample of the Holiday Gift Set was furnished with your letter and is being retained by the office.
The Orange Blossom Fragrance Holiday Gift Set, packaged together for retail sale in a carton made of plastic and cardboard, contains a body lotion, a body butter, two hand creams, a fragrance mist, a body wash, a sponge and two cosmetic bags. You state that there will be other gift sets containing the same set of products, but with different fragrances.
The moisturizing body lotion is packaged in a plastic pump bottle containing 16.9 fluid ounces. The instructions for use are to apply the lotion to the skin after showering or anytime the skin requires hydration. The silk body butter is in a plastic jar containing 2 ounces. The body butter is applied to the elbows, the knees and the entire body for deep, replenishing moisture. The rejuvenating hand creams are packaged in 0.84 ounce tubes. The cream is applied to the hands to penetrate and deeply hydrate the hands. The invigorating body wash is packaged in a plastic pump bottle containing 16.9 fluid ounces. The body wash is applied to damp skin or to the sponge, and then rinsed off. The gift set contains a body sponge made of EVA plastic and two cosmetic bags. The purse kit cosmetic bag is made of polyurethane and nylon and the clear clutch cosmetic bag is made of polyvinyl chloride and nylon.
The Orange Blossom Fragrance Gift Set is considered a set under General Rule of Interpretation 3(b) of the Harmonized Tariff Schedule of the United States (HTSUS). We have determined that the essential character of the Orange Blossom Fragrance gift set is imparted by the preparations for the care of the skin, which are classified under heading 3304, HTSUS.
The applicable subheading for the Orange Blossom Fragrance gift set 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 https://hts.usitc.gov/current.
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 (FDA). 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 as 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 Barbara Kiefer at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division