CLA-2-33:OT:RR:NC:2:240
Ms. Susann Huffman
SI&D US Inc.
11562 Knott Street Suite 6
Garden Grove, CA 92841
RE: The tariff classification of Puraskin Acne Kit from Australia
Dear Ms. Huffman:
In your letter dated January 27, 2010, you requested a tariff classification ruling.
Puraskin Acne Kit is comprised of three products used in the care of acne. Puraskin Derma Cleanser, sold in a 124 ml retail bottle, contains salicylic acid as the active ingredient. The product is an anti-acne preparation designed primarily to cleanse the skin. Although the product contains salicylic acid as the active ingredient, it does not contain sufficiently high levels of the active ingredient to be regarded as having a primary therapeutic or prophylactic effect against acne. Puraskin Acne Clearing Gel, sold in a 45 g retail tube, is applied to the skin for the treatment of acne. Puraskin Inside-Out Support Supplements consist of 120 capsules for use as a dietary supplement.
The Explanatory Notes of the Harmonized Tariff System provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. Explanatory Note X to GRI 3(b) provides that the term "goods put up in sets for retail sale" means goods that: (a) consist of at least two 2 different articles which are prima facie, classifiable in different headings: (b) consist of articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking Although the Puraskin Acne Kit is marketed as a set, it does not meet the qualifications of "goods put up in sets for retail sale" and therefore, each item will be classified separately in its appropriate heading.
The applicable subheading for the Puraskin Derma Cleanser and Puraskin Acne Clearing Gel will be 3304.99.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Beauty or make-up preparations fort the care of skin (other than medicaments) including sunscreen or sun tan preparations; manicure or pedicure preparations: Other: Other: Other.. The rate of duty will be free.
The applicable subheading for the Puraskin Inside-Out Support Supplements will be 2106.90.9998, HTSUS, which provides for Food preparations not elsewhere specified or included: Other: Other: Other. The rate of duty will be 6.4 percent ad valorem.
Perfumery, cosmetic, and toiletry products are subject to the requirements of the Food, Drug and Cosmetic Act, and the Fair Packaging and Labeling Act (FPLA), 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.
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