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NY G89460




April 30, 2001

CLA-2-33:RR:NC:2:240 G89460

CATEGORY: CLASSIFICATION

TARIFF NO.: 3304.30.0000; 3304.99.5000; 3924.90.5500; 4202.92.4500; 4417.00.8090; 4901.10.0040; 5601.21.0090; 6805.20.0000; 7323.99.9060

Ms. JoAnn Benson
Polardreams International Ltd
1948 Hwy. 1 North
Fairfield, IA 52556

RE: The tariff classification of a Cosmetic Gift Pail from China and Taiwan

Dear Ms. Benson:

In your letter dated March 29, 2001 you requested a tariff classification ruling. A sample of the Cosmetic Gift Pail, Item # JCG01, was submitted with your inquiry.

The Cosmetic Gift Pail consists of three kits containing facial, pedicure and manicure products. The items are packed in small travel bags and placed inside a decorative metal pail. The travel bags are composed of clear plastic sheeting greater than 4 mms. in thickness with handles. The metal pail, measuring 7 inches tall by 6 ½ inches in diameter, has a handle and a removable lid. The facial kit contains a 40 ml. tube of mud mask, 30 ml. tube of exfoliating scrub, 54 ml. bottle of facial toner, 30 ml. tube of hydrating lotion, package of cotton balls and instruction booklet. The manicure kit contains a 30 ml tube of cuticle cream, six 3.8 ml. bottles of nail polish, six emery boards, six wooden cuticle sticks and instruction booklet. The pedicure kits contains a 5 oz. package of foot soak, 40 ml. tube of exfoliating foot lotion, six toe spreaders and instruction booklet. Also included is a package containing six postcard party invitations. All items, with the exception of the nail polish, are made in China. The nail polish is made in Taiwan. The gift pail is assembled in China, shrink wrapped and packaged for retail sale. The Cosmetic Gift Pail is not considered a set for Customs purposes. All items will be separately classified.

The applicable subheading for the cuticle cream, nail polish, foot soak and exfoliating foot lotion will be 3304.30.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Beauty or make-up preparations for the care of the skin (other than medicaments), including sunscreen or sun tan preparations; manicure or pedicure preparations.. The rate of duty will be free.

The applicable subheading for the mud mask, exfoliating scrub, facial toner and hydrating lotion 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: Other.. The rate of duty will be free.

The applicable subheading for the toe spreaders will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for Tableware and kitchenware, other household articles and toilet articles, of plastics: Other: Other.. The rate of duty will be 3.4 percent ad valorem.

The applicable subheading for the travel bags will be 4202.92.4500, Harmonized Tariff Schedule of the United States (HTS), which provides for Travel, sports and similar bags, Other: Other.. The duty rate will be 20 percent ad valorem.

The applicable subheading for the wooden cuticle sticks will be 4417.00.8090, HTS, which provides for Other tools of wood. The rate of duty will be 5.1 percent ad valorem.

The applicable subheading for the instruction booklets will be 4901.10.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for Printed books, brochures, leaflets in single sheets.. The duty rate will be free.

The applicable subheading for the postcards party invitations will be 4909.00.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for Printed or illustrated postcards The rate of duty will be 1.2 percent ad valorem.

The applicable subheading for the cotton balls will be 5601.21.0090, Harmonized Tariff Schedule of the United States (HTS), which provides for Wadding: Other articles of wadding: Of cotton: Other.. The rate of duty will be 4.7 percent ad valorem.

This merchandise falls within textile category designation 369. Based upon international textile trade agreements products of China are subject to quota and the requirement of a visa.

The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment.

The applicable subheading for the emery boards will be 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 cardboard only.. The rate of duty will be free.

The applicable subheading for the metal pail will be 7323.99.9060, HTS, which provides for Table, kitchen or other household articles and parts thereof, of iron or Steel Other Other Not coated or plated with precious metal Other Other Other. The rate of duty will be 3.4 percent ad valorem.

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 212-466-5768.

Sincerely,

Robert B. Swierupski
Director,

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