CLA-2-96:S:N:N8:344 810297

Mr. Mark P. Neumann
NU SKIN International, Inc.
One Nu Skin Plaza
75 West Center
Provo, Utah 84601

RE: The tariff classification of a cosmetic brush from China.

Dear Mr. Neumann:

In your letter dated February 23, 1995, received in this office April 28, 1995, you requested a tariff classification ruling.

The submitted sample is a pony hair cosmetic brush measuring approximately 1 7/8" with a plastic handle.

The applicable subheading for the cosmetic brush if valued not over 5 cents each 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. The rate of duty will be 4.6% ad valorem.

The applicable subheading for the cosmetic brush if valued over 5 cents but not over 10 cents each will be 9603.30.4000, HTS, which provides for Artists' brushes, writing brushes and similar brushes for the application of cosmetics. The rate of duty will be 0.2 cents each.

The applicable subheading for the cosmetic brush if valued over 10 cents each will be 9603.30.6000, HTS, which provides for Artists' brushes, writing brushes and similar brushes for the application of cosmetics. The rate of duty will be 2.5% ad valorem.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director
New York Seaport