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NY I88477





December 5, 2002

CLA-2-33:RR:NC:2:240 I88477

CATEGORY: CLASSIFICATION

TARIFF NO.: 3304.30.0000; 3304.99.5000; 7117.90.5500; 7117.90.7500; 9505.90.6000; 9616.20.0000

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

RE: The tariff classification of “Retro Rockers,” “Ladies Nite,” “Camo,” “Halloween Divas,” and “Bugaboo” makeup kits from the United States and China

Dear Mr. Shostak:

In your letter dated November 12, 2002, you requested a tariff classification ruling. Samples of the makeup kits were submitted with your inquiry and will be retained by this office. The makeup kits consist of five different themes: “Retro Rockers,” “Ladies Nite”, “Camo,” “Halloween Divas” and “Bugaboo.” Each theme contains an assortment of three or four makeup kits depicting different characters. As stated in your letter, the makeup is made in the United States and all other components are made and blister packed for retail sale in China.

The “Retro Rockers” makeup kits, Item Number 6511080, contain cream face makeup, a sponge applicator and peel-off nail polish. The “Ladies Nite” makeup kits, Item Number 6511090, contain cream face makeup, a sponge applicator, ten plastic claw nails and a tube of glimmer gel. The “Camo” makeup kits, Item Number 6511290, contain cream face makeup, a sponge applicator and a makeup crayon. The “Halloween Divas” makeup kits, Item Number 6511350, contain cream face makeup, sponge applicators, a tube of glimmer gel and a jewel tattoo. The jewel tattoo is a self-adhesive plastic decorated with glitter and plastic gems. The tattoo must be peeled off its backing and pressed onto the skin. It can later be removed by peeling it off the skin. The “Bugaboo” makeup kits, Item Number 6511360, contain makeup sticks and a glitter crayon.

The applicable subheading for the “Camo” and “Bugaboo” makeup kits 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): Other: Other: Other.. The rate of duty will be free.

The classifications and rates of duty for the “Halloween Divas” and “Retro Rockers” makeup kits will be as follows:

The applicable subheading for the nail polish will be 3304.30.0000, 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.. The rate of duty will be free.

The applicable subheading for the cream face makeup and 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): Other: Other: Other.. The rate of duty will be free.

The applicable subheading for the self-adhesive plastic tattoos, if valued not over 20 cents per dozen pieces, will be 7117.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for Other imitation jewelry valued not over 20 cents per dozen pieces or parts.. The rate of duty will be 7.2%.

The applicable subheading for the self-adhesive plastic tattoos, if valued over 20 cents per dozen pieces, will be 7117.90.7500, Harmonized Tariff Schedule of the United States (HTS), which provides for Other imitation jewelry valued over 20 cents per dozen pieces or partsof plastics.. The rate of duty will be free.

The applicable subheading for the sponge applicators will be 9616.20.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Powder puffs and pads for the application of cosmetics or toilet preparations.. The rate of duty will be 4.3 percent ad valorem.

The applicable subheading for the “Ladies Nite” makeup kits will be 9505.90.6000, Harmonized Tariff Schedule of the United States (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 Food and Drug Cosmetic Act, which is administered by the U.S. Food and Drug Administration. You may contact them at 5600 Fishers Lane, Rockville, Maryland 20857.

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 646-733-3268.

Sincerely,

Robert B. Swierupski
Director,

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