United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 2004 NY Rulings > NY K81889 - NY K81961 > NY K81898

Previous Ruling Next Ruling
NY K81898




December 19, 2003
CLA-2-95:RR:NC:SP:225 K81898

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.90.6000

Mr. Randy Williams
Seasons USA, Inc.
18644 E. Powers Lane
Aurora, CO 80015

RE: The tariff classification of make-up kits from China.

Dear Mr. Williams:

In your letter dated December 13, 2003, you requested a tariff classification ruling.

You submitted photographs of make-up kits identified as assortment number 10101. “Witch Style” consists of a plastic nose, plastic teeth, fake blood capsules, make-up sticks, grease make-up, and a plastic make-up applicator with a foam tip.

“Skull Style” consists of a skull necklace, plastic teeth, blood capsules, make-up sticks, grease make-up, and a plastic make-up applicator with a foam tip.

“Vampiress Style” consists of a polyester ribbon, a plastic medallion, plastic teeth, blood capsules, make-up sticks, grease make-up, and a plastic make-up applicator with a foam tip.

“Fantasy Witch Style” consists of fake plastic nails, a bottle of nail polish, lipstick, a lipstick case, plastic teeth, make-up sticks, grease make-up, and a plastic make-up applicator with a foam tip.

“Werewolf Style” consists of plastic teeth, blood capsules, make-up sticks, grease make-up, and a plastic make-up applicator with a foam tip.

“Vampire Style” consists of a polyester ribbon, a plastic medallion, plastic teeth, blood capsules, make-up sticks, grease make-up, and a plastic make-up applicator with a foam tip.

“Clown Style” consists of a foam nose, plastic teeth, make-up sticks, grease make-up, and a plastic make-up applicator with a foam tip. “Pirate Style” consists of plastic earrings with metal clasps, a plastic eye patch, blood capsules, an ethylene vinyl acetate sponge, make-up sticks, grease make-up, and a plastic make-up applicator with a foam tip.

By applying the components of each make-up kit, one can create a costume for the Halloween holiday. Each make-up kit is packaged on an illustrated hanging blister card depicting the particular character to be created with the make-up and accessories.

The applicable subheading for the assortment of make-up kits (“Witch Style”, “Skull Style”, “Vampiress Style”, “Fantasy Witch Style”, “Werewolf Style”, “Vampire Style”, “Clown Style” and “Pirate Style”) identified as assortment number 10101 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 Federal Food, Drug, and Cosmetic Act, which is administered by the U.S. Food and drug Administration. You may contact them at 5600 Fishers Lane, Rockville, Maryland 20857, telephone number (301) 443-6553.

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 Alice Wong at 646-733-3026.

Sincerely,

Robert B. Swierupski
Director,

Previous Ruling Next Ruling

See also: