NY 855914
SEP 14 1990
CLA-2-33:S:N:N1:240 855914
Ms. Renee I. Abend
Import Manager
Davies, Turner & Co.
Suite 1729
One World Trade Center
New York, New York 10048
RE: The tariff classification of Theraplex Emollient from
Switzerland
Dear Ms. Abend:
In your letter dated August 31, 1990, you requested a tariff
classification ruling on behalf of Medicis Dermatologies.
Samples of Theraplex Emollient in two different sizes (120
grams and 7.5 grams) were submitted along with your inquiry. The
product is described as a topical application cream for dry
chapped skin. It is manufactured from special petrolatum
fraction, cyclomethicone, and microcrystalline wax.
The applicable HTS subheading for Theraplex Emollient will
be 3304.99.0010, 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: other: cosmetic
creams, lotions, oils and balms. The duty rate will be 4.9
percent 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 already been filed, this ruling should be brought
to the attention of the Customs officer handling the transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport