CLA-2-33:RR:NC:2:240 K82065

Mr. Randy Williams
Seasons U.S.A., Inc.
18644 E. Powers Lane
Aurora, CO 80015

RE: The tariff classification Glow & Black Make-up and Black & White Make-up from China

Dear Mr. Williams:

In your letter dated December 17, 2003 you requested a tariff classification ruling. Two samples were submitted with your inquiry and are being returned as requested.

The Black & White Make-up, Item No. 10066, contains black and white grease make-up and a foam applicator. The Glow & Black Make-up, Item No. 10079, contains “glow in the dark” and black grease make-up and a foam applicator. The items, packed for retail sale, can be used to create facial designs for Halloween. For tariff classification purposes, the grease make-up with the foam applicators are sets with the essential character imparted by the make-up. The samples are being returned as requested.

The applicable subheading for the Black & White Make-up and the Glow & Black Make-up 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: Other…. The rate of duty will be free.

Perfumery, cosmetic and toiletry products are subject to the requirements of the Food, Drug and Cosmetic Act, which is administered by the U.S. Food and Drug Administration. Questions regarding FDA requirements may be addressed to the U.S. Food and Drug Administration, Office of Cosmetics and Colors, 5100 Paint Branch Parkway, College Park, MD 20740-3835, telephone number (202) 418-3412.

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 646-733-3268.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division