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

Ms. Kathy Trotta
Conair Corporation
150 Milford Road
East Windsor, NJ 08520

RE: The tariff classification of Satin Smooth Eyebrow Shaping Gel from China

Dear Ms. Trotta:

In your letter dated October 10, 2008, you requested a tariff classification ruling.

A sample of the Satin Smooth Eyebrow Shaping Gel was submitted with your inquiry for review, and will be returned. Eyebrow gel is packaged in a clear plastic tube with a brush wand cap. The Satin Smooth Eyebrow Shaping Gel is used to contour and condition the eyebrows. The eyebrow gel product is packaged for retail sale.

The applicable subheading for the Satin Smooth Eyebrow Shaping Gel will be 3304.20.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Beauty or make-up preparations and preparations for the care of skin (other than medicaments), including sunscreen or sun tan preparations; manicure or pedicure preparations: Eye make-up preparations. The rate of duty will be free.

Perfumery, cosmetic, and toiletry products are subject to the requirements of the Federal Food, Drug and Cosmetic Act, which are administered by the U.S. Food and Drug Administration. You may contact them at U.S. Food and Drug Administration, Office of Cosmetics and Colors, 5100 Paint Branch Parkway, College Park, MD 20740-3835, telephone number 301 436-1130.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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