CLA-2-33:OT:RR:NC:N3:140
Megan DePalo
OOLY, LLC.
5607 Palmer Way Carlsbad, CA 92010
RE: The tariff classification of Body Doodlers Face and Body Gel Crayons and Hair Doodlers Hair Crayonsfrom China
Dear Ms. DePalo:
In your letter dated March 29, 2024, you requested a tariff classification ruling on two products.
The first product is described as Body Doodlers Face and Body Gel Crayons, item number 133-116. This is a set of 12 distinct colorants used to draw and decorate the face and body. The second product is described as Hair Doodlers Hair Crayons, item number 133-117. This is a set of 6 distinct colorants used to draw and decorate the hair. Each crayon is encased inside a plastic barrel with a pull-off cap. As the colorant is used, twisting the barrel end will refresh the colorant. You refer to these products as solid gel crayons and state that they are for use by persons ages 6 and up and easily washed off with soap and water.
In your letter, you suggest that the Body Doodlers Face and Body Gel Crayons and Hair Doodlers Hair Crayons be classified in chapter 96, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for writing instruments. While the Body Doodlers Face and Body Gel Crayons and the Hair Doodlers Hair Crayons resemble crayons, they are not meant to serve as writing instruments. Instead, they are meant to apply color to the face, body, and hair. Therefore, they are more specifically provided for in chapter 33, HTSUS.
The applicable subheading for the Body Doodlers Face and Body Gel Crayons, item number 133-116, will be 3304.99.5000, HTSUS, which provide 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.
The applicable subheading for the Hair Doodlers Hair Crayons, item number 133-117, will be 3305.90.0000, HTSUS, which provides for Preparations for use on the hair: 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 at https://hts.usitc.gov/.
Pursuant to U.S. Note 20 (f) to Subchapter III, Chapter 99, HTSUS, products of China classified under subheadings 3304.99.5000 and 3305.90.0000, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 3304.99.5000 or 3305.90.0000, HTSUS, listed above.
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.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Merari Ortiz at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division