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NY K81875




January 6, 2004
CLA-2-33:RR:NC:2:240 K81875

CATEGORY: CLASSIFICATION

TARIFF NO.: 3303.00.3000; 3304.10.0000; 3304.20.0000; 3304.30.0000; 3304.91.0010; 3304.99.5000; 4202.12.8070; 9603.30.6000; 9616.20.0000

Ms. Kathleen Goulding
Estēe Lauder Companies Inc.
7 Corporate Center Drive
Melville, New York 11747

RE: The tariff classification of an Estēe Lauder Cosmetic Set from China

Dear Ms. Goulding:

In your letter dated December 8, 2003 you requested a tariff classification ruling. A sample of the cosmetic set was submitted for review and will be retained by this office.

The Estēe Lauder Cosmetic Set consists of a carrying case with a zippered travel pouch, cosmetics, Eau de Parfum spray (containing alcohol) and a cosmetic brush set. The carrying case, with the zippered travel pouch, is a vanity case. The vanity case, measuring approximately 14"(W) x 8"(H) x 3"(D), is wholly constructed of man-made fiber textile materials trimmed with imitation reptile leather. The case is secured by means of a ribbon tie closure. The vanity case unfolds revealing two empty zippered compartments located on each end of the case and has a mirror attached to the top interior lid. Each compartment, measuring 4½"(H) x 7¾"(W) x 2¼"(D), unfolds to reveal a clear plastic window to display the contents. The cosmetics include three tubes of lipstick, a lip pencil, two cosmetic compacts, an eye pencil, a tube of mascara and two bottles of nail lacquer. The cosmetic compact described as “Golden Deluxe Compact” contains nine shades of powdered eye shadow, two shades of powdered blush, two sponge applicators, a blush brush and a mirror contained in the top portion of the compact. The cosmetic compact described as “Shimmering Holiday Compact” contains 2 shades of crème patina for the face, one powdered blush and a mirror contained in the top portion of the compact. The cosmetic brush set consists of a lip brush, eyeshadow brush and blush brush each valued over 10 cents. The cosmetics, Eau de Parfum spray and cosmetic brush set are packed in a clear fitted plastic tray with a clear fitted top. The lipstick and Eau de Parfum spray are made in the United States. The eyeshadow and powdered blush are made in the United States and/or Italy. The lip pencil is made in Germany and the eye pencil is made in Italy. The crème patina and mascara are made in Canada and the nail lacquer is made in France. The vanity case, with travel pouch, cosmetic brushes and foam applicators are made in China. All items are packaged in China and marketed as a set for retail sale in a red cardboard box.

You contend that the item should be classified as a set with the cosmetics 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. Each cosmetic component is essentially similar in nature and complements the other cosmetic components in adult grooming. However, the vanity case is unique. It serves to transport and store the cosmetic components with which it is entered. The vanity case and cosmetic components are not put up to meet a particular need or carry out a specific activity. Therefore, for tariff classification purposes, it is not a set and each item will be classified separately.

The applicable subheading for the Eau de Parfum spray will be 3303.00.3000, Harmonized Tariff Schedule of the United States (HTS), which provides for Perfumes and toilet waters: Containing alcohol.. The rate of duty will be free.

The applicable subheading for lipstick and lip pencil 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, eye pencil and mascara 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 the crème patina 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 vanity case, with the zippered travel pouch, will be 4202.12.8070, Harmonized Tariff Schedule of the United States (HTS), which provides for Trunks, suitcases, vanity cases and similar containers: With outer surface of textile materials: Other.. Other: Of man-made fibers.. The rate of duty will be 17.6 percent ad valorem.

HTS 4202.12.8070 falls within textile category designation 670. Based upon international textile trade agreements products of China are not currently subject to quota and the requirement of a visa.

The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment.

The applicable subheading for cosmetic brushes, 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.

Perfumery, cosmetic and toiletry products are subject to the requirements of the Food, Drug and Cosmetic Act, which is administered by the U.S. Food and Drug Administration. Questions regarding FDA requirements may be addressed to the U.S. Food and Drug Administration, Office of Cosmetics and Colors, 5100 Paint Branch Parkway, College Park, MD 20740-3835, telephone number (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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