CLA-2-33:OT:RR:NC:N3:140
Sushma Sharma
Lush Manufacturing Ltd.
8680 Cambie Street Vancouver V6P 6M9 Canada
RE: The tariff classification of Glitter Mist Spritz and Glitterbug Set from the United Kingdom
Dear Ms. Sharma:
In your letter dated December 6, 2024, you requested a tariff classification ruling.
The Glitter Mist Spritz is packaged for retail sale in a 250g spray bottle. It is applied on the skin or hair to provide moisture, fragrance and shimmer. You indicate that its primary function is to provide glitter to the hair and body. The Glitterbug Set is retail packaged and includes five moisturizing cocoa butter-based glitter bars in pink, green, gold, blue and purple. The bars are used to decorate the skin with shimmer.
The applicable subheading for the Glitter Mist Spritz will be 3305.90.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Preparations for use on the hair: Other.” The rate of duty will be Free.
The applicable subheading for the Glitterbug Set will be 3304.99.5000, 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: Other: Other: 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 at https://hts.usitc.gov/.
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.
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 Merari Ortiz at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division