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

Mr. Azhar Ayub
Twinklers Limited
122 Granville Road
London
NW2 2LD
United Kingdom

RE: The tariff classification of a Novelty Lip Balm from China

Dear Mr. Ayub:

In your letter dated November 3 2009, you requested a tariff classification ruling. A sample was submitted with your ruling request and will not be returned.

The sample is a novelty lip balm. The item, depicting the Disney character Winnie the Pooh, measures approximately 2 inches and is made of plastic. The bottom portion of Winnie the Pooh contains the scented lip balm. A flexible plastic coil with a metal clasp is attached to the top for hanging. The item, blistered packed for retail sale, is a lip preparation designed for use by young children ages 3 years and up.

The applicable subheading for the novelty lip balm will be 3304.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), 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: Lip make-up preparations. The rate of duty will be free.

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