CLA-2-33:OT:RR:NC:N3:140
Mr. Mathew Samuel Excite USA 4393 Sunbelt Drive Addison, TX 75001
RE: The tariff classification of four Face/Facial Sheet Masks from China
Dear Mr. Samuel:
In your letter dated December 5, 2019, you requested a tariff classification ruling on four Face/Facial Sheet Masks. Samples were provided.
The first item (GBDG 1801) is described as a Radiant Glow Face Mask. It is a liquid preparation packaged for retail sale in a 20ml pouch. The user is directed to apply the preparation in a thin layer to a cleansed face, leave on for up to 20 minutes, then rinse. It is indicated to make the skin glow.
The second item (GBDG 1802) is described as a Brightening Facial Sheet Mask packaged for retail sale in a 20ml pouch. It is a white paper mask with cutouts for the eyes, nose and mouth, saturated in a liquid preparation. The user is directed to press the mask into cleansed skin, around edges of the nose, and the cheeks, leave on up to 20 minutes, remove the mask and discard. It is indicated to brighten the skin.
The third item (GBDG 1803) is described as a Hydrating Facial Sheet Mask packaged for retail sale in a 20ml pouch. It is a white paper mask with cutouts for the eyes, nose and mouth, saturated in a liquid preparation. The user is directed to press the mask into cleansed skin, around edges of the nose, and the cheeks, leave on up to 20 minutes, remove the mask and discard. It is indicated to refresh the skin.
The fourth item (GBDG 1804) is described as a Purifying Facial Sheet Mask packaged for retail sale in a 20ml pouch. It is a black paper mask with cutouts for the eyes, nose and mouth, saturated in a liquid preparation. The user is directed to press the mask into cleansed skin, around edges of the nose, and the cheeks, leave on up to 20 minutes. It is indicated to refresh the skin.
The applicable subheading for the four Face/Facial sheet masks (item #’s GBDG 1801,1802,1803 and 1804) will be 3304.99.5000, Harmonized Tariff Schedule of the United States (HTS), 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.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 3304.99.5000, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 3304.99.5000, HTSUS, listed above.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china respectively.
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 the World Wide Web at https://hts.usitc.gov/current.
Perfumery, cosmetic, and toiletry products are subject to the requirements of the Food and 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, or by visiting their website at: www.fda.gov.
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 Paul Hodgkiss at [email protected]
Steven A. Mack
Director
National Commodity Specialist Division