CLA-2-33:OT:RR:NC:N3:140
Mr. Mathew Samuel Excite USA 4393 Sunbelt Drive Addison, TX 75001
RE: The tariff classification of Cooling Gel Under Eye Mask from China
Dear Mr. Samuel:
In your letter dated December 5, 2019, you requested a tariff classification ruling. A sample was submitted.
The subject product is described as a Cooling Gel Under Eye Mask (Item GBDG 1805) packaged for retail sale in a 20ml pouch. The pouch contains a pair of disposable pads moistened with a liquid preparation. The user is directed to place each gel mask under the eyes, press the mask onto the skin around the eyes, leave on for up to 20 minutes, then remove masks and discard. It is indicated to pamper tired eyes.
The applicable subheading for the Cooling Gel Under Eye Mask (Item GBDG 1805) will be 3307.90.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: Pre-shave, shaving 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
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 3307.90.0000, 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 3307.90.0000, 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].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division