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NY A83109




May 22 1996

CLA-2:33:RR:NC:2:240 A83109

CATEGORY: CLASSIFICATION

TARIFF NO.: 3304.10.0000; 3304.30.0000; 3304.91.0010; 3304.99.5000; 6805.20.0000

Mr. Michael Rosbach
Rite Aid
P.O. Box 3185
Harrisburg, PA 17105.

RE: The tariff classification of four "Kisses & Girls Play Make Up" from Taiwan

Dear Mr. Rosbach:

In your letter dated April 26, 1996, you requested a tariff classification ruling.

Four samples of "Kisses & Girls Play Make Up" were submitted with your inquiry. The assorted package combinations have been designated Rite Aid Item # 962626 with different PIC numbers.. Each package contains various cosmetic items..

"Kisses & Girls Cosmetic Case Set", PIC # OF00016, consists of a rectangular plastic case containing two rectangular pans of powdered blush, four round pans of powdered blush, two stackable tubes of lipstick, a sponge applicator, and a blush brush .
"Kisses & Girls Cosmetic Case Set", PIC # OF00018, consists of a blistered package containing sic small tubes of lipstick, four round containers of cream eyeshadow, and four round containers of cream blush.

"Kisses & Girls Cosmetic Scented Lip Gloss", PIC # OF00015, consists of a rectangular plastic case containing four pans of cream lip gloss in the shapes of the four fruits.

"Kisses & Girls Cosmetic Peel Off Nail Polish with Emery Board", PIC # OF00014, consists of a blister package containing one lipstick tube, one bottle of peel off nail polish, and one emery board. The items are not considered to be a set for Customs purposes.

The applicable subheading for the "Kisses & Girls Cosmetic Case Set", PIC # OF00016 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, whether or not compressed, rouges. The rate of duty will be 2.9 percent ad valorem.

The applicable subheading for the "Kisses & Girls Cosmetic Case Set", PIC # OF00018 will be 3304.99.5000, 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 2.9 percent ad valorem

The applicable subheading for the "Kisses & Girls Cosmetic Scented Lip Gloss", PIC # OF00015 will be 3304.10.0000, 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: lip make-up preparations. The rate of duty will be 2.9 percent ad valorem

The applicable subheadings for the "Kisses & Girls Cosmetic Peel-Off Nail Polish with Emery Board", PIC # OF00014 will be 3304.10.0000 for the lipstick, Harmonized Tariff Schedule of the United States (HTS), which provides for lip make-up preparations. The rate of duty will be 2.9 percent ad valorem. The nail polish is classifiable in 3304.30.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for manicure or pedicure preparations. The rate of duty will be 2.9 percent ad valorem. The emery board is classifiable in 6805.20.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for natural or artificial abrasive powder or grain, on a base of textile material, of paper, of paperboard or of other materials, whether or not cut to shape or sewn or otherwise made up: on a base of paper or paperboard only. The rate of duty will be 1.5 percent ad valorem.

Cosmetics are subject to the regulations of the Food and Drug Administration. You may contact them at 5600 Fishers Lane, Rockville, Maryland 20857, telephone number (202) 443-3380.

. This ruling is being issued under the provisions of Part 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,

Roger J. Silvestri
Director

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