C/o Funrise Toy Corporation
6115 Variel Ave.
Woodland Hills, CA 91367-3727
RE: The tariff classification of a travel purse with lip gloss and an applicator from China
Dear Ms. Kramnik:
In your letter dated December 9th, 2003 you requested a tariff classification ruling.
The sample submitted, identified as Item #32080, is a travel purse that contains two plastic cases that hold lip gloss and applicators.
The purse is constructed of 100 percent cotton denim fabric. It measures approximately 6”W x 4 ½”H x 1 ½”D and features a zippered enclosure across its top.
You have suggested that Item #32080 is classifiable within subheading 9503.70.0000, HTSUSA, which provides for other toys and parts and accessories. However, classification within subheading 9503.70.0000 is subject to application of General Rule of Interpretation 1 which requires that an imported good be classified within the most specific provision according to the Section and Chapter language and Notes.
Subheading 9503 provides for toys and parts or accessories that are principally used for the amusement of children or adults. Item #32080 is an eo nomine named good of heading 4202 and provides the useful functions of storage, protection, organization and portability for the child’s personal effects and property. The useful functions have a value greater than any play value the article may have. Therefore, Item #32080 is more specifically classified within Heading 4202, HTSUSA.
The applicable subheading for the cosmetics purse will be 4202.92.1500, Harmonized Tariff Schedule of the United States (HTS), which provides for travel, sports, and similar bags, with outer surface of textile materials, of vegetable fibers and not of pile or tufted construction, of cotton, other. The rate of duty will be 6.4 percent ad valorem. The duty rate for 2004 will be 6.3 percent ad valorem.
Items classified in HTS 4202.92.1500 fall within category designation 369. Based upon international textile trade agreements, products of China are not currently subject to quota and the requirement of a visa.
The lip gloss is in the shape of letters and figures and is blister packed.
The applicable subheading for the lip gloss will be 3304.10.0000, 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: Lip make-up preparations…. The rate of duty will be Free. The duty rate for 2004 will remain the same.
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 the U.S. Food and Drug Administration, Office of Cosmetics and Colors, 5100 Paint Branch Parkway, College Park, MD 20740-3835 (202) 418-3412.
Measuring approximately 1 ½” in length, the applicator consists of a plastic tube with foam pads on each end.
The applicable subheading for the cosmetic applicator will be 9616.20.0000, HTS, which provides for powder puffs and pads for the application of cosmetics or toilet preparations. The rate of duty will be 4.3 percent ad valorem. The duty rate for 2004 will remain the same.
The plastic cases are considered packing for the lip gloss and applicator.
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 Kevin Gorman at 646-733-3041.
Robert B. Swierupski