CLA-2-33:OT:RR:NC:N3:140
Roxana Banatzianou
Celestial Essence Ltd
16 Haga Street, Ent. A, Fl 1, AP 2
Sofia 1407
Bulgaria
RE: The tariff classification of a face cream, face serum, shower gel, cream deodorant, and hand salve from
Bulgaria
Dear Ms. Banatzianou:
In your letter dated September 12, 2025, you requested a tariff classification ruling on five products.
The first product, Glass Skin Youth Potion Face Cream, is described as a non-medicated moisturizing cream
for the care of the skin. It is packaged for retail sale in a 50 ml glass jar with a plastic cap.
The second product, Intense Hydration Face Serum-Glass Skin Youth Potion, is described as a
non-medicated cosmetic serum for the care of the skin. It is packaged for retail sale in a 30 ml glass bottle
with an aluminum cap and glass applicator.
The third product is described as a liquid Shower Gel, named “Bliss Burst.” This product is packaged for
retail sale in a 200 ml plastic bottle with a plastic dispensing cap. You state that the Shower Gel is a
non-medicated, cosmetic body wash/shower gel for cleansing the skin. This product’s composition consists
of surface-active agents and other substances.
The fourth product, Cream Deodorant-Eunoia Tea Tree Grapefruit, is described as a non-medicated cream
deodorant for personal care. It is packaged for retail sale in a 60 ml aluminum jar with an aluminum lid.
The fifth product, Hand Salve-Manifestation Potion, is described as a non-medicated skin care salve for
hydrating hands. It is packaged for retail sale in a 60 ml aluminum jar with an aluminum lid.
The applicable subheading for the Face Cream, Face Serum, and Hand Salve will be 3304.99.5000,
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: Other: Other: Other. The general rate of duty will be
free.
The applicable subheading for the Cream Deodorant will be 3307.20.0000, HTSUS, which provides for
Pre-shave, shaving or after-shave preparations, personal deodorants, bath preparations, depilatories and other
perfumery, cosmetic or toilet preparations, not elsewhere specified or included; prepared room deodorizers,
whether or not perfumed or having disinfectant properties: Personal deodorants and antiperspirants. The
general rate of duty will be 4.9 percent ad valorem.
The applicable subheading for the Shower Gel will be 3401.30.5000, HTSUS, which provides for Organic
surface-active products and preparations for washing the skin, in the form of liquid or cream and put up for
retail sale, whether or not containing soap: Other. The general rate of duty will be free.
On March 12, 2025, Presidential proclamation 10895 imposed additional tariffs on certain derivative
aluminum products. Additional duties for derivative aluminum products of 50 percent are reflected in
Chapter 99, headings 9903.85.04, 9903.85.07, and 9903.85.08. Products provided by heading 9903.85.08, as
well as products of Chapter 76 provided by 9903.85.04 and 9903.85.07, will be subject to a duty of 50
percent upon the value of the aluminum content. At the time of entry, you must report the Chapter 99 heading
applicable to your product classification, i.e. 9903.85.08, in addition to subheading 3304.99.50000, HTSUS,
(Face Serum and Hand Salve) and subheading 3307.20.0000, HTSUS, (Cream Deodorant). Derivative
aluminum articles processed in another country from aluminum articles that were smelted and cast in the
United States, provided for in heading 9903.85.09, are not subject to the additional ad valorem duties.
Effective April 5, 2025, Executive Orders implemented “Reciprocal Tariffs.” All imported merchandise must
be reported with either the Chapter 99 provision under which the reciprocal tariff applies or one of the
Chapter 99 provisions covering exceptions to the reciprocal tariffs. At this time, products of the European
Union with an ad valorem (or ad valorem equivalent) rate of duty under column 1-General less than 15
percent will be subject to an additional ad valorem rate of duty of 15 percent minus the column 1-General
duty rate. For products covered by heading 9903.85.08 this additional duty applies to the non-aluminum
content of the merchandise. At the time of entry, you must report the Chapter 99 heading applicable to your
product classification, i.e. 9903.02.20, in addition to subheadings 3304.99.5000, 3307.20.0000, and
3401.30.5000, HTSUS, listed above.
The tariffs and additional duties cited above are current as of this ruling’s issuance. 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,
(for)
Denise Faingar
Designated Official Performing the Duties of the Division Director
National Commodity Specialist Division