CLA-2-49:OT:RR:NC:4:434
L. Chang
Fun World
80 Voice Street
Carle Place, NY 11514
RE: The tariff classification of a skeleton makeup kit from various countries
Dear Mr. Chang:
In your letter, dated January 27, 2021, you requested a tariff classification ruling. Photos and a detailed description of the item were submitted for our review.
Item #5690sk is a kit containing the elements required for the user to make up their face to resemble a skeleton. Included in the kit are one skeleton mouth temporary tattoo sheet, one wood pencil, one small tray of makeup, one makeup sponge applicator, and spirit gum remover. Directions are included that instruct the purchaser how to apply the white face makeup and black circles around the eyes. The toothy skeleton grin is applied to the mouth as a temporary tattoo with water and pressure. The items are packaged together for retail sale. You state that the kit may be manufactured in China, Vietnam, Taiwan or India.
The Explanatory Notes (ENs) to the Harmonized Tariff Schedule of the United States (HTSUS) constitute the official interpretation of the tariff at the international level. EN X to General Rule of Interpretation (GRI) 3(b) provides: “for the purposes of this Rule, the term "goods put up in sets for retail sale" shall be taken to mean goods which: (a) consist of at least two different articles which are, prima facie, classifiable in different headings; (b) consist of products or articles put 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 (e.g., in boxes or cases or on boards).” Sets are classified according to the component, or components taken together, which can be regarded as conferring on the set as a whole its essential character.
The skeleton makeup kit consists of multiple articles classifiable under separate headings. The components of the kit carry out a specific activity, that of creating a skeleton face, and are packaged together for retail sale. The kit therefore fulfills the term “goods put up in sets for retail sale.”
The essential character of the set is conferred by the temporary tattoo. The look of a skeleton cannot be achieved without the skeleton mouth tattoo. It is an indispensable component of the set and the most visually arresting. It also accounts for a meaningful portion of the total value of the set, compared to the other components, per the provided value breakdown. Therefore, the set as a whole will be classified under the tariff provision for the temporary tattoo.
The applicable subheading for Item #5690sk will be 4908.90.0000, HTSUS, which provides for “Transfers (decalcomanias): Other.” 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 the World Wide Web at https://hts.usitc.gov/current.
In cases when the kits are manufactured in China, the following will apply: Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 4908.90.0000, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to the correct subheading.
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.
This merchandise may be subject to the Federal Food, Drug, and Cosmetic Act and/or The Public Health Security and Bioterrorism Preparedness and Response Act of 2002 (The Bioterrorism Act), which are administered by the U.S. Food and Drug Administration (FDA). Information on the Federal Food, Drug, and Cosmetic Act, as well as The Bioterrorism Act, can be obtained by calling the FDA at 1-888-463-6332 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 Charlene Miller at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division