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NY I88344




November 22, 2002

CLA-2-95:RR:NC:SP:225 I88344

CATEGORY: CLASSIFICATION

TARIFF NO.: 3304.99.5000; 9505.90.6000

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

RE: The tariff classification of Glimmer Gel and a “Couples” Makeup Kit from China/United States.

Dear Mr. Shostak:

In your letter dated November 14, 2002, you requested a tariff classification ruling.

You submitted the following samples:

Item #6511680, Glimmer Gel, is a .50 ounce tube of water-based glimmer gel used as an accent to makeup by applying the gel to facial areas with a finger or cotton swab. The gel will be imported in eight colors. You indicate that the gel is made in the United States and that the other components and packaging are Chinese origin.

Item #6511340, “Couples” Makeup Kit, consists of an assortment of three makeup kits (Devil & Temptress, Reaper & Witch, and Vampire & Vampiress) intended as a costume for the Halloween holiday. The Devil & Temptress consists of a plastic tray with four makeup colors, a pair of red horns, ten plastic claw nails, two applicators, and two sponges. The Reaper & Witch consists of a plastic tray with four makeup colors, fake teeth, ten plastic claw nails, two applicators, and two sponges. Vampire & Vampiress consists of a plastic tray with four makeup colors, two fake teeth, two applicators, and two sponges. You indicate that the makeup is made in the United States and that the other components and packaging are Chinese origin.

The applicable subheading for Item #6511680, Glimmer Gel, 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 Item #6511340, “Couples” Makeup Kit, will be 9505.90.6000, HTS, which provides for “Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Other: Other.” The rate of duty will be free.

Perfumery, cosmetic and toiletry products are subject to the requirements of the Federal Food, Drug, and Cosmetic Act, which is administered by the U.S. Food and drug Administration. You may contact them at 5600 Fishers Lane, Rockville, Maryland 20857, telephone number (301) 443-6553.

Based on the information provided by your office, the gel and makeup will not be advanced in value or improved in condition by the operations performed aboard. Therefore, the gel and makeup will be entitled to duty-free treatment under subheading 9801.00.1097, HTSUS, when returned to the U.S., assuming the documentation requirements of 19 C.F.R. §10.1 are met.

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 Alice Wong at 646-733-3026.

Sincerely,

Robert B. Swierupski
Director,

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