CLA-2-33:RR:NC:2:240 B83940

Mr. Johnson Hsu
Shieun-Ta Co., USA
1257 Worcester Rd.
Framingham, MA 1701-5217

RE: The tariff classification of Magic Cocleon Nail Polish from Taiwan

Dear Mr. Hsu:

In your letter dated March 31, 1997, you requested a tariff classification ruling.

A sample of Magic Cocoleon Nail Polish was submitted with your inquiry. The nail polish is transparent when applied, and changes to red upon exposure to sunlight or ultraviolet rays. The applicable subheading for Magic Cocleon Nail Polish will be 3304.30.0000, Harmonized Tariff Schedule of the United States (HTS), 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: The rate of duty will be 2 percent ad valorem.

This product may be subject to the regulations of the Food and Drug Administration. You may contact them at 5600 Fishers Lane, Rockville, Maryland 20857, telephone number (202) 443-3380.

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 212-466-5768.

Sincerely,

Gwenn Klein Kirschner
Chief, Special Products Branch
National Commodity
Specialist Division