CLA-2-33:RR:NC:2:240 G87801
Ms. Stacey L. Weinberg
Grunfeld, Desiderio, Lebowitz, Silverman & Klestadt LLP
245 Park Avenue
33rd Floor
New York, New York 10167-3397
RE: The tariff classification of Make-Up Set Style EE08 from China
Dear Ms. Weinberg:
In your letter dated February 21, 2001 you requested a tariff classification ruling on behalf of your client Markwins International. A sample of the Make-Up Set EE08 was submitted for review with your inquiry, and is being returned to you as requested.
Make-up Set Style EE08 consists of a carrying case containing various cosmetic products. The case contains four tubes of lipstick, two lip pencils, three pallets of lipgloss, three pallets of eye shadow, six bottles of nail polish, one bottle of body glitter spray, two jars of body glitter gel, four small makeup brushes valued at less than 5 cents each, two large make-up brushes valued at 9 cents each, six plastic flower hair clips, and two metal/textile hair clips. You state that plastic clips will be manufactured and imported rather than the metal/plastic clips displayed in the case. The case is a lidded container made up in the outline of a fleur-de-lis. The case is manufactured of a rigid paperboard base wholly covered with a denim fabric of 70% cotton and 30% polyester fibers. The case has a luggage type latch closure, a top carry handle, and a removable shoulder strap. The interior is fitted to contain the cosmetics. The lid has a fabric stay designed to maintain it in an open position and the underside has a permanently mounted mirror. The carrying case component of style EE08 is of a class or kind commonly known as a vanity case. All the products are made and assembled in China. The carrying case and contents are not considered to be a set for tariff purposes, therefore, each item will be classified separately.
The applicable subheading for the lipstick, lip pencils and lipgloss will be 3304.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Lip make-up preparations. The rate of duty will be free.
The applicable subheading for the eye shadow pallets will be 3304.20.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Eye make-up preparations. The rate of duty will be free .
The applicable subheading for the nail polish will be 3304.30.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Manicure or pedicure preparations. The rate of duty will be free.
The applicable subheading for the body glitter spray and body glitter gel will be 3304.99.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for Beauty or make-up preparations: Other. The rate of duty will be free.
Cosmetic and toiletry products 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 (301) 443-3380.
The applicable subheading for the carrying case will be 4202.12.4000, Harmonized Tariff Schedule of the United States (HTS), which provides, in part, for trunks, suitcases, vanity cases and similar containers, of textile materials, with outer surface of textile materials, of vegetable fibers not of pile or tufted construction, of cotton. The rate of duty will be 6.6% ad valorem.
Articles classified within tariff number 4202.12.400, HTSUSA, fall within textile category designation 369. Based upon international textile trade agreements products of China are subject to quota and the requirement of a visa.
The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment.
The applicable subheading for the small cosmetic brushes will be 9603.30.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for Artists' brushes, writing brushes and similar brushes for the application of cosmetics: Valued not over 5 cents each. The rate of duty will be 2.6 percent ad valorem.
The applicable subheading for the large cosmetic brushes will be 9603.30.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for Artists' brushes, writing brushes and similar brushes for the application of cosmetics Valued over 5 cents but not over 10 cents each. The rate of duty will be free.
The applicable subheading for the plastic hair clips will be 9615.11.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for Combs, hair-slides and the like; hairpins, curling pins, curling grips, hair-curlers and the like, other than those of heading 8516, and parts thereof: Not set with imitation pearls or imitation gemstones. The rate of duty will be 5.3 percent ad valorem.
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 212-637-7066.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division