Mr. James F. Morgan
PBB Global Logistics
883-D Airport Park Road
Glen Burnie, MD 21061
RE: The tariff classification of the Sun Eeze lotion applicator from Canada.
Dear Mr. Morgan:
In your letter dated February 15, 2001, on behalf of M L Brun Enterprise Inc., you requested a ruling on tariff classification.
The submitted sample, referred to as the Sun Eeze, is a device used to apply skin lotions, sunscreens or similar products. The item is made of plastic and measures approximately 8½” long. It consists of an applicator head with a handle. The applicator head, which is oval in shape, consists of a layer of sponge covered by a layer of felt-like material and measures approximately 2¼” across. The handle has a screw on cap at the end, which is where the lotion is inserted. Two soft areas on the handle are squeezed in order for the lotion to move out of the handle and onto the applicator sponge surface. The applicator head is washable, allowing the use of different types of lotions.
Your sample is being returned as requested.
The applicable subheading for the Sun Eeze lotion applicator will be 9616.20.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for powder puffs and pads for the application of cosmetics or toilet preparations. The general rate of duty will be 4.3% 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 Lawrence Mushinske at 212-637-7061.
Robert B. Swierupski