CLA-2-33:RR:NC:2:240 H80223
Alice Liu
Atico International USA, Inc.
501 South Andrews Avenue
Fort Lauderdale, FL 33301
RE: The tariff classification of a Bear and Cosmetic Set from China
Dear Ms. Liu:
In your letter dated April 23, 2001, you requested a tariff classification ruling.
A sample of the Bear and Cosmetic Set, Item # C1M0064, was submitted with your inquiry and is being returned as requested. The set contains body gloss with glitter, body gel with glitter, eyeshadow, emery board, toe spreader and a stuffed textile teddy bear measuring approximately 8 inches in height. The items are packed in a wire framed box covered with organza fabric. The Bear and Cosmetic Set is not a set for Customs purposes and each item will be separately classified.
The applicable subheading for eyeshadow will be 3304.20.0000, 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: Eye make-up preparations….. The rate of duty will be free.
The applicable subheading for body gloss with glitter and body gel with glitter will be 3304.99.5000, 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: Other: Other….. The rate of duty will be free.
The applicable subheading for the toe spreaders will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for Tableware and kitchenware, other household articles and toilet articles, of plastics: Other: Other….. The rate of duty will be 3.4 percent ad valorem.
The applicable subheading for the wire framed box covered with organza fabric will be 6307.90.9989, Harmonized Tariff Schedule of the United States (HTS), which provides for Other made up articles, including dress patterns: Other: Other: Other….. Other: Other….. The rate of duty will be 7 percent ad valorem.
The applicable subheading for the emery board will be 6805.20.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Natural or artificial abrasive powder or grain, on a base of textile material, of paper, of paperboard or of other materials, whether or not cut to shape or sewn or otherwise made up: On a base of paper or cardboard only….. The rate of duty will be free.
The applicable subheading for the stuffed teddy bear will be 9503.41.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Toys representing animals or non-human creatures (for example, robots and monsters) and parts and accessories thereof: Stuffed toys and parts and accessories thereof….. The rate of duty will be free.
Perfumery, cosmetic and toiletry products are subject to the requirements of the Federal Food, Drug, and Cosmetic Act, which is administered by the U.S. Food and Drug Administration. You may contact them at 5600 Fishers Lane, Rockville, Maryland 20857, telephone number (301) 443-6553.
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