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NY K81982




December 19, 2003
CLA-2-95:RR:NC:SP:225 K81982

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 10055. “Witch Style” consists of a plastic nose, make-up sticks, and an ethylene vinyl acetate (EVA) sponge. “Skull Style” consists of plastic teeth, make-up sticks, and an EVA sponge. “Vampiress Style” consists of plastic teeth, make-up sticks and an EVA sponge. “Glamour Witch Style” consists of plastic teeth, make-up sticks and an EVA sponge. “Werewolf Style” consists of plastic teeth, make-up sticks and an EVA sponge. “Vampire Style” consists of plastic teeth, make-up sticks and an EVA sponge. “Clown Style” consists of a foam nose, make-up sticks and an EVA sponge. “Pirate Style” consists of a plastic eye patch, make-up sticks and an EVA sponge. By applying the make-up and the fake noses, teeth, or accessories, 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.

The applicable subheading for the assortment of make-up kits (“Witch Style”, “Skull Style”, “Vampiress Style”, “Glamour Witch Style”, “Werewolf Style”, “Vampire Style”, “Clown Style” and “Pirate Style”) identified as style number 10055 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,

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