CLA-2-33:OT:RR:NC:N3:136
Kate Eckhoff
Geodis
5101 S. Broad Street Philadelphia, PA 19112
RE: The tariff classification of four shades of bronzer and a highlighter from Italy
Dear Ms. Eckhoff:
In your letter dated May 22, 2023, on behalf of your client, Orveon, you requested a tariff classification ruling on four shades of bronzer and a highlighter in the format of individual pressed powder compacts.
In your submission, you indicate that HQ ruling H281812 established powdered bronzers are correctly classified in 3304.91.00, Harmonized Tariff Schedule of the United States (HTSUS), but does not give guidance on the criteria for the “rouges” versus “other” statistical suffixes. We agree, and also note that these distinctions are not addressed within the Explanatory Notes.
Research indicates that rouges, meaning “red” in French, are also referred to as blush or blushers. These skin cosmetics are primarily applied to the cheeks or lips in various shades to add color and highlight cheekbones. We have found that bronzers serve to provide “warmth” and darken the skin, while highlighters serve to illuminate and add dimension to the face. It is our opinion that bronzers and highlighters serve distinctly different purposes than rouges and should not be classified as such.
The applicable subheading for the four shades of bronzer and highlighter will be 3304.91.0050, HTSUS, which provides for Beauty or make-up preparations and preparations for the care of the skin (other than medicaments), including sunscreen or suntan preparations; manicure or pedicure preparations: Other: Powders, whether or not compressed: Other. The general rate of duty will be free.
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.
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 at https://hts.usitc.gov/current
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Nuccio Fera at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division