United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 2000 NY Rulings > NY G82637 - NY G82721 > NY G82703

Previous Ruling Next Ruling
NY G82703




October 19, 2000

CLA-2-33:RR:NC:2:240 G82703

CATEGORY: CLASSIFICATION

TARIFF NO.: 3304.99.5000

Mr. Terrence Wessels
The Paper Magic Group, Inc.
100 North Sixth Street Suite 899C
Minneapolis, MN 55403

RE: The tariff classification of Animal Party Kit, Retro Groovy Party Kit and Princess Party Kit from China, Korea, Taiwan, U.S. and packed in China.

Dear Mr. Wessels:

In your letter dated September 27, 2000 you requested a tariff classification ruling. Samples of the Animal Party Kit, Retro Groovy Party Kit and Princess Party Kit were submitted for review with your inquiry and are being returned as requested.

Animal Party Kit, Item Number 95101, consists of 12 ‘Dip & Draw’ make-up applicators, 12 sheets of construction paper, an instruction sheet and animal ear templates. The ‘Dip & Draw’ make-up applicators are water activated. A young child can create different ‘animal’ looks by using the ear templates and construction papers supplied with the kit. A matching animal face can be applied with the ‘Dip and Draw ’make-up. The makeup is of U.S. origin, the applicators are of Korean origin, and the construction paper and ear templates are of Chinese origin. The components are assembled and packaged in China.

Retro Groovy Party Kit, Item Number 950102, consists of a 6 color star-shaped makeup tray, a makeup crayon, a tube of hair mascara, 6 sponge applicators, a sheet of face stickers and a plastic sheet of stencils. A young child can create various face designs utilizing the stencils, makeup, and stickers. The star shaped makeup, makeup crayon and hair mascara are of U.S. origin, the sponge applicators are made in Korea, and the stencils and stickers are made in China. All the components are assembled and packaged in China.

Princess Party Kit, Item Number 950100, consists of a 6 color star-shaped makeup tray, a makeup crayon, a tube of face glitter gel, 6 sponge applicators, a triangular sponge, 36 gem stickers, a plastic sheet of stencils, and an instruction sheet. A young child can create various face designs utilizing the stencils, makeup, and gem stickers. The star-shaped makeup tray and makeup crayon are of U.S. origin, the applicators and sponge are made in Korea, the stencils and glitter are made in China, and the gem stickers are made in Taiwan. All the components are assembled and packaged in China.

The three kits are considered sets for tariff purposes. The articles are put up together to carry out a specific activity and packaged for sale directly to users without repackaging. The essential character is imparted by the makeup.

The applicable subheading for Animal Party Kit, Retro Groovy Party Kit and Princess Party Kit 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 medicamentsOther. The rate of duty will be free.

Cosmetic and toiletry products may be subject to the regulations of the Food and Drug Administration. You may contact them at 5600 Fishers Lane, Rockville, Maryland 20857, telephone number (301) 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 212-637-7066.

Sincerely,

Robert B. Swierupski
Director,

Previous Ruling Next Ruling

See also: