CLA-2-33:OT:RR:NC:N3:140
Mr. Mark Hamilton
C.H. Robinson
4659 World Parkway Circle
St. Louis, Missouri 63134
RE: The tariff classification of a makup gift set (Item # CAB56064G) from China
Dear Mr. Hamilton:
In your letter dated March 19, 2021, and the resubmission dates April 02, 2021, you requested a tariff classification ruling on behalf of your client, Plano Molding Company.
The makeup set under review consists of:
1) A 10 color eyeshadow pallet, provided for under HTS 3304.20
2) A brush for the eyeshadow provided for under HTS 9603.30.
3) Blush, provided for under HTS 3304.91.
4) A brush for the blush, provided for under HTS 9603.30.
5) Lip gloss, provided for under HTS 3304.10; and,
6) A makeup tote case designed to hold the items provided for under 3924.90.
The plastic tote is of low value, and its function is limited to holding the contents of the set, and does not contribute directly to the main use of the product. You also provided a cost breakdown for each item in the set.
The applicable subheading for the makup gift set (Item # CAB56064G) will be 3304.20.0000, 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: Eye Make-Up preparations. 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 3304.20.0000, 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 3304.20.0000, 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, including information on exclusions and their effective dates, 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.
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 the World Wide Web at https://hts.usitc.gov/current.
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