CLA-2-2:RR:NC:2:240 L88418
Mr. Paul Leitner
Continental Agency Inc.
535 Brea Canyon Road
Walnut, CA 91789
RE: The tariff classification of impregnated nonwoven Eye and Facial Treatment from China
Dear Mr. Leitner:
In your letter dated October 21, 2005 you requested a tariff classification ruling on behalf of your client A Plus International Inc. Samples were submitted with your ruling request and will not be returned.
The sample, identified as Item # 7, is a disposable nonwoven Eye Treatment. The item, packaged for retail sale, contains a pair of nonwoven fabric eye pads designed for use under the eye. The nonwoven fabric is impregnated with a formulated preparation. The item is indicated for use to cool, reduce puffiness and dark circles. The sample, identified as Item # 8, is a disposable nonwoven Facial Treatment. The item, packaged for retail sale, contains one nonwoven fabric facial mask with cutouts for the eyes, nose and mouth. The nonwoven fabric is impregnated with a formulated preparation. The item is placed over the face to cool, sooth and moisturize the skin.
The applicable subheading for the impregnated nonwoven Eye and Facial Treatment will be 3307.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for perfumery, cosmetic or toilet preparations: wadding, felt and nonwovens, impregnated, coated or covered with perfume or cosmetics. The duty rate will be 5.4 percent ad valorem.
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