CLA-2-33:OT:RR:NC:N2:240
Ken August
Easter Unlimited, Inc.
80 Voice Road
Carle Place, NY 11514
RE: The tariff classification of Zombie Skin Halloween Make-up from China
Dear Mr. August:
In your letter dated January 17, 2013, you requested a tariff classification ruling for Zombie Skin Halloween Make-up. A sample was submitted with your inquiry and will be retained by this office.
Zombie Skin Halloween Make-up, packaged in a one ounce retail bottle, is cosmetic for use in Halloween or theatrical settings. The product is applied to the skin to simulate realistic wounds and can also be used as an adhesive to attach accessories.
Although you suggest classification of the Zombie Skin under tariff subheading 9505.90.2000, Harmonized Tariff Schedule of the United States (HTSUS), this tariff provision is for practical joke articles and magic tricks. The Zombie Skin is not a practical joke article, as it does not place the individual at a humorous disadvantage. The Zombie Skin is also not used in the public performance of magic, so it cannot be classified as a magic trick. Accordingly, the Zombie Skin cannot be classified under tariff subheading 9505.90.2000, Harmonized Tariff Schedule of the United States (HTSUS).
The applicable subheading for the Zombie Skin Halloween Make-up will be 3304.99.5000, 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: Other: Other: Other. The rate of duty will be free.
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 888-463-6332, or by visiting their website at: www.fda.gov.
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,
Thomas J. Russo
Director
National Commodity Specialist Division