CLA-2-33:OT:RR:NC:N3:140

Ms. Ana J. Carrillo
Phoenix International Business Logistics
1201 Corbin Street
Elizabeth, NJ 07201

RE: The tariff classification of a line of Goat face cosmetics from Australia.

Dear Ms. Carrillo,

In your letter dated June 18, 2020, you requested a tariff classification ruling on behalf of Carnival Distribution DBA Pacifica Dist. Samples submitted will be returned as requested.

Your submission identifies the subject products as follows: 1. Goat Moisturizing Lip Balm with SPF50+ 2. Goat Face- Q10 Eye Cream with Goat’s Milk 3. Goat Sunscreen 50SPF

Goat Moisturizing Lip Balm with SPF50+ is a 5-gram stick in a cardboard package for retail sale containing aloe vera, vitamin E, and goat’s milk to protect and moisturize the lips against the sun, wind, and cold. The active ingredients include homosalate, octyl salicylate, octocrylene, 4-methylbenzylidene, camphor, and butyl methoxydibenzoylmethane. It also contains saccharin.

Goat Face - Q10 Eye Cream with Goat’s Milk is packed in a 30-ml container in a retail box, used day and night after your Goat Cleanser and Toner. It is said to address the problematic signs of aging around the delicate eye area. The product contains aqua (purified water), glyceryl stearate, caprylic/capric triglycerides, cetearyl alcohol, butyrospermum parkii (shea) butter, stearic acid, cyclopentasiloxane (and) cyclohexasiloxane, caprae lac (goat milk), ubiquinone (coenzyme q10), tocopherol (vitamin e), rosa canina fruit (rose hip) oil, aesculus hippocastanum (horse chestnut) extract, calendula officinalis (marigold) flower extract, hydrolyzed yeast protein, ruscus aculeatus root extract, ammonium glycyrrhizate, centella asiatica (centella) extract, panthenol, ethylhexyl palmitate, silica dimethyl silylate, butylene gycol, hexylene glycol, glyceryl caprylate, phenoxyethanol, potassium cetyl phosphate, carbomer, and perfume (fragrance).

Goat Sunscreen 50SPF is high protection dry touch sunscreen roll-on lotion in a 75-ml bottle. Its active ingredients include octocrylene, 4-methylbenzylidene camphor, butyl methoxydibenzoylmethane, and phenylbenzimidazole sulfonic acid with phenoxyethanol as a preservative.

The applicable subheading for the Goat Moisturizing Lip Balm with SPF50+, will be 3304.10.0000 of Harmonized Tariff Schedule of the United States (HTSUS), which provides for Lip make-up preparations. The rate of duty will be Free.

The applicable subheading for the Goat Face- Q10 Eye Cream with Goat’s Milk and the Goat Sunscreen 50SPF will be 3304.99.5000, 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 general 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 the World Wide Web at https://hts.usitc.gov/current.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

This merchandise may be subject to the Federal Food, Drug, and Cosmetic Act and/or The Public Health Security and Bioterrorism Preparedness and Response Act of 2002 (The Bioterrorism Act), which are administered by the U.S. Food and Drug Administration (FDA). Information on the Federal Food, Drug, and Cosmetic Act, as well as The Bioterrorism Act, can be obtained by calling the FDA at 1-888-463-6332, 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 Paul Hodgkiss at [email protected].

Sincerely,

Steven A. Mack
Director
National Commodity Specialist Division