CLA-2-38:OT:RR:NC:N3:139
Cynthia DelCorto
DSV Air & Sea
395 Oyster Point Boulevard, Suite 420 South San Francisco, CA 94080
RE: The tariff classification of a gel from China
Dear Ms. DelCorto:
In your letter made on behalf of your client SxWell USA LLC dated June 14, 2024, as well as a previous submission, you requested a tariff classification ruling.
The product in question is a gel with the product name of “Skyn Excite Gel". It is stated that it has been designed for use by women to maximize the female sexual experience. It is said to contain Water, Propylene Glycol, Hydroxyethylcellulose L-arginine, Citric Acid, Menthol, and Methylparaben.
You suggest classification of the Skyn Excite Gel in subheading 3304.99.50, Harmonized Tariff Schedule of the United States (HTSUS), which provides, in part, for “Beauty or make-up preparations and preparations for the care of the skin (other than medicaments).” We disagree. The Skyn Excite Gel is not a beauty or make-up preparation nor is it a preparation for the care of the skin. The product is marketed and labeled as a female stimulating gel; therefore, classification in subheading 3304.99, HTSUS, is precluded.
The applicable subheading for the Skyn Excite Gel will be 3824.99.9397 HTSUS, which provides for Prepared binders for foundry molds or cores; chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included: Other: Other: Other: Other: Other: Other: Other. The rate of duty will be 5 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 3824.99.9397, 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 3824.99.9397, 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.
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/.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
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 John Bobel at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division