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NY J84242




May 7, 2003

CLA-2-33:RR:NC:2:240 J84242

CATEGORY: CLASSIFICATION

TARIFF NO.: 3304.10.0000; 3304.20.0000; 3304.30.0000; 4820.10.2020; 9603.30.4000; 9616.20.0000

Ms. Elsa R. Huber
JCPenney Purchasing Corporation
6501 Legacy Drive
Plana, TX 75024-3698

RE: The tariff classification of several cosmetic sets from Taiwan

Dear Ms. Hubbard:

In your letter dated April 23, 2003 you requested a tariff classification ruling on several cosmetic sets. A sample was submitted for review.

Style #92-189 Make-up Set is packaged in a 3- open sided cardboard box simulating a book The product contains 2 containers of eye shadow, 2 containers of lip-gloss, 2 bottles of nail polish, 2 small brushes and a sponge applicator. A small note pad measuring 4 inches by 2 inches is glued on the inside lid. Style #920187 Lip-Gloss Set contains 6 containers of lip-gloss and 3 small brushes. Style # 92-187 Nail Polish Set contains 6 bottles of nail polish. Both sets are packaged in the same manner as Style # 92-189 Make-up Set. You contend that the products should be classified as sets with the make-up, lip gloss and nail polish representing the essential character. The Explanatory Notes to the Harmonized Tariff System provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. Explanatory Note X to GRI 3(b) provides that the term "goods put up in sets for retail sale" means goods that: (a) consist of at least two 2 different articles which are, prima facie, classifiable in different headings; (b) consist of articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repackaging. The cosmetic sets are not considered sets for tariff classification purposes since the note pads and cosmetics are not put up together to meet a particular need or carry out a specific activity. Therefore, the contents must be classified separately.

The applicable subheading for the lip-gloss will be 3304.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Lip make-up preparations. The rate of duty will be free.

The applicable subheading for the eye shadow will be 3304.20.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Eye make-up preparations. The rate of duty will be free.

The applicable subheading for the nail polish will be 3304.30.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Manicure or pedicure preparations. The rate of duty will be free.

The applicable subheading for the notepad will be 4820.10.2020, Harmonized Tariff Schedule of the United States (HTS), which provides for Memorandum pads, letter pads and similar articles, of paper or paperboard The rate of duty will be 0.4 percent ad valorem.

The applicable subheading for the small brushes will be 9603.30.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for artists' brushes, writing brushes and similar brushes for the application of cosmetics: valued over 5 cents but not over 10 cents each. The rate of duty will be free.

The applicable subheading for the sponge applicator will be 9616.20.0000, HTS, which provides for powder puffs and pads for the application of cosmetics or toilet preparations. The rate of duty will be 4.3% ad valorem.

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 U.S. Food and Drug Administration, Office of Cosmetics and Colors 5100 Paint Branch Parkway, College Park, MD 20740-3835 (202) 418 3412.

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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