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NY 815817




December 6, 1995

CLA-2-98:R:N2:240 815817

CATEGORY: CLASSIFICATION

TARIFF NO.: 3304.91.0010; 3304.91.0050; 3304.99.0000; 9801.00.1098

Mr. Warren E. Coe
Amway Corporation
7575 E. Fulton Road - Dept.52-2A
Ada, Michigan 49355-0001

RE: The tariff classification of Cosmetics from the United States

Dear Mr. Coe:

In your letter dated November 3, 1995, you requested a tariff classification ruling.

Four samples were submitted with your inquiry and are being returned. Sample 1, referred to as CTP, consists of a 7 ml. tube of facial cream foundation. Sample 2, # A-4872, is a 0.9 oz. plastic jar containing loose facial powder with powder puff applicator. Sample 3, # A-4879, is a 0.1 oz. powder blush refill. Sample 4, # CVX1020A, is a plastic display pallet containing twenty-nine different shades of lip gloss and six different shades of facial creme blush. Based on your literature, the cosmetics and packaging materials are of U.S. origin packed in Canada.

The applicable subheading for the facial cream foundation will be 3304.99.0000, Harmonized Tariff Schedule of the United States (HTS), 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. The rate of duty will be 3.9 percent ad valorem.

The applicable subheading for the loose facial powder with applicator will be 3304.91.0050, Harmonized Tariff Schedule of the United States (HTS), 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: powders: other. The rate of duty will be 3.9 percent ad valorem.

The applicable subheading for the powder blush refill will be 3304.91.0010, Harmonized Tariff Schedule of the United States (HTS), 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: powders: rouges. The rate of duty will be 3.9 percent ad valorem.

The applicable subheading for the plastic display pallet containing lip gloss and facial creme blush will be 3304.99.0000, Harmonized Tariff Schedule of the United States (HTS), 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. The rate of duty will be 3.9 percent ad valorem.

However, based on the information provided, the cosmetics are eligible for classification as American Goods Returned upon compliance with all applicable regulations. The subheading will be 9801.00.1098, (HTS), which provides for products of the United States when returned after having been exported, without having been advanced in value or improved in condition by any process of manufacture or other means while abroad: other: other. The duty rate is free.

This ruling is being issued under the provisions of Section 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 Stephanie Joseph at 212-466-5768.

Sincerely,


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