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NY J85027




June 24, 2003

CLA-2-33:RR:NC:2:240 J85027

CATEGORY: CLASSIFICATION

TARIFF NO.: 3304.10.0000; 3304.20.0000; 3304.30.0000; 3304.91.0010; 3304.99.5000; 4202.12.2035; 7009.92.1000; 9603.30.2000; 9603.30.4000; 9603.30.6000; 9616.20.0000

Ms. Graciela DeAlcon
Wal*Mart Stores, Inc.
601 N. Walton
Bentonville, AR 72716-0410-L32

RE: The tariff classification of “PVC Cosmetic Color Kit” from China

Dear Ms. DeAlcon:

In your letter dated May 14, 2003, you requested a tariff classification ruling. A sample was submitted with your inquiry and will be returned as requested.

The “PVC Cosmetic Color Kit”, Vendor Stock# 29002, contains an assortment of cosmetics and brushes. The articles are packed together and marketed as a set for retail sale in a case similar to a briefcase. The case, composed of polyvinyl chloride (PVC) sheeting, has a handle and a snap closure. The case contains four tubes of lipstick, twenty-four shades of eyeshadow, two bottles of nail polish, four shades of powdered blush, two shades of cream blush, six cosmetic brushes, two blush brushes, seven foam applicators, a lash/brow comb/brush and a purse size mirror compact. The mirror compact case is composed of plastic and has a snap closure. The reflecting surface is composed of glass. The mirror, contained in the top portion of the compact, gives a magnifying view. The lower portion of the mirror gives a regular view. The cosmetic brushes and mirror are mounted on a removable cardboard insert. The other side of the interior contains the cosmetics, foam applicators and the blush brushes.

Although the items relate to the application of cosmetics, the articles are contained in a plastic case, similar to a briefcase, suitable for miscellaneous, independent use. The “PVC Cosmetic Color Kit” is not considered, for tariff purposes, “goods put up in sets for retail sale.” Each item will be separately classified in its appropriate heading.

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

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

The applicable subheading for 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 powdered blush will be 3304.91.0010, 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: Powders, whether or not compressed.. Rouges.. The rate of duty will be free.

The applicable subheading for cream blush 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 PVC case will be 4202.12.2035, HTS, which provides for Briefcases, attache cases and similar containers, with outer surface of plastics. The rate of duty will be 20 percent ad valorem.

The applicable subheading for the glass mirror compact will be 7009.92.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for Glass Mirrors...: Framed: not over 929 cm² in reflecting area.. The duty rate will be 7.8 percent ad valorem.

The applicable subheading for cosmetic brushes, if valued not over 5 cents each, will be 9603.30.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for Artists’ brushes, writing brushes and similar brushes for the application of cosmetics: Valued not over 5 cents each.. The rate of duty will be 2.6 percent ad valorem.

The applicable subheading for cosmetic brushes, if valued over 5 cents each, 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 cosmetic brushes, if valued over 10 cents each, will be 9603.30.6000, 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 10 cents each.. The rate of duty will be free.

The applicable subheading for cosmetic foam 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.

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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