CLA-2-33:OT:RR:NC:2:240
Ms. Audrey Szatkowski
Schenker, Inc.
1800 Nicholas Blvd.
Elk Grove Village, IL 60007
RE: The tariff classification of Depilatories from France
Dear Ms. Szatkowski:
In your letter dated September 18, 2009, you requested a tariff classification ruling on behalf of your client International Beauty Systems. Your inquiry concerns the classification of four samples from the Cire?pil® product line and two samples from the Escential™ product line. Pictures, product use, and ingredient statements were included with your ruling request. The samples will not be returned.
Cire?pil® Ease Wax and Cire?pil® Forte Wax, packaged in 14.11 oz. tins, are low temperature depilatory waxes used with strips for the removal of hair. Cire?pil® Ease Wax, indicated for use on dry skin and fine hair, contains rosin, polymerized rosin, triethanolamine, vegetable oil, glyceryl rosinate, beeswax, and lanolin. Cire?pil® Forte Wax, indicated for use on oily skin and coarse resistant hair, contains glyceryl rosinate, triethylene glycol rosinate, and mineral oil. The heated depilatory wax is applied to the skin for the removal of unwanted hair.
Cire?pil® Elvarose and Cire?pil® Blue, packaged in 14.11 oz. bags, are depilatory wax beads used without strips for the removal of hair. Cire?pil® Elvarose, indicated for use on dry and sensitive skin, contains glyceryl rosinate, rosin, ethylene/va copolymer, beeswax, and lanolin. Cire?pil® Blue, indicated for use on normal to oily and sensitive skin, contains glyceryl rosinate, rosin, beeswax, lanolin, ethylene/va copolymer, and a colorant. The depilatory beads are melted and applied to the skin for the removal of unwanted hair.
Aromatherapy Escential™ Wax, packaged in 14 oz. tins, is a low temperature depilatory wax used with or without strips for the removal of hair. The product is suitable for use on all types of skin, hair lengths, and textures. The rose scented Aromatherapy Escential™ Wax, a depilatory for use without strips, contains glyceryl rosinate, beeswax, rosin, ethylene/va copolymer, paraffin, lanolin, and a fragrance. The lavender scented Aromatherapy Escential™ Wax, used with strips, contains glyceryl rosinate, mineral oil, microcrystalline wax, and a fragrance. The depilatories are heated and applied to the skin for the removal of unwanted hair.
Cire?pil® Ease Wax, Cire?pil® Forte Wax, Cire?pil® Elvarose, Cire?pil® Blue, and Aromatherapy Escential™ Wax are depilatories for professional use and will be sold at retail to beauty salons.
In your letter you suggest classification under Heading 3404 which provides for prepared waxes. Heading 3404 covers artificial waxes (sometimes known as ‘synthetic waxes’) and prepared waxes, as defined in Note 5 to Chapter 34, which consist of or contain relatively high molecular weight organic substances. The waxes are obtained by mixing two or more different animal waxes. Although the depilatories contain beeswax, they are not prepared waxes obtained by mixing different animal waxes, nor do they meet the requirements of Heading 3404. The formulated depilatory waxes are classifiable in Heading 3307, which provides for depilatories.
The applicable subheading for Cire?pil® Ease Wax, Cire?pil® Forte Wax, Cire?pil® Elvarose, Cire?pil® Blue, and Aromatherapy Escential™ Wax will be 3307.90.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Pre-shave or after-shave preparations, personal deodorants, bath preparations, depilatories and other perfumery, cosmetic or toilet preparations, not elsewhere specified or included; prepared room deodorizers, whether or not perfumed or having disinfectant properties: Other. The rate of duty will be 5.4 percent ad valorem.
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/.
Perfumery, cosmetic and toiletry products are subject to the requirements of the Food, Drug and Cosmetic Act, which are 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 (301) 436-1130.
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