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NY J85069




June 17, 2003

CLA-2-33:RR:NC:2:240 J85069

CATEGORY: CLASSIFICATION

TARIFF NO.: 3304.30.0000; 3304.99.5000; 3926.40.0000

RE: The tariff classification of Dollar Tree SSKU 997047 Cosmetic Sets from China

Ms. Cari Grego
Dollar Tree Distribution, Inc.
USA Corporate Office
500 Volvo Parkway
Chesapeake, Virginia 23320

Dear Ms. Grego:

In your letter dated April 30, 2003 you requested a tariff classification ruling.

Your inquiry concerns the classification of 5 items marketed as Dollar Tree SKU 997047 -Cosmetic Sets. Item 21509A consists of a molded plastic case containing four bottles of nail polish and fours pairs of various shapes of puffy plastic sticker earrings. Item 21509B consists of four bottles of glitter nail polish, four containers of glitter blush and nine pairs of puffy plastic earring stickers. Items 21509A and Item 21509B are not considered sets. Although packaged as sets, the two samples are not sets for Customs’ purposes. 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 earrings, nail polish and blush are not put up for a particular need or activity. Each item will be separately classified.

Item 21514, in three different style compacts, consists of lip gloss, eye shadow, blush and applicator. The cosmetics are packed in compacts shaped as a Compact Disc Player, Cell Phone and Pager. You contend that item 21514 should be classified in heading 9503.70.000, which provides for Other toys, put up in sets. The compacts are not designed to amuse, but to house the cosmetics. The products are not classifiable as toys. The three styles of item 21514 are classifiable as cosmetic sets.

The applicable subheading for Item 21514 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. 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 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. The rate of duty will be free.

The applicable subheading for the puffy plastic stickers will be 3926.40.0000(EN), Harmonized Tariff Schedule of the United States (HTS), which provides for Other articles of plastics and articles of other: materials of headings 3901 to 3914: Statuettes and other ornamental articles. The rate of duty will be 5.3 percent 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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