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NY K82069




January 20, 2004
CLA-2-33:RR:NC:2:240 K82069

CATEGORY: CLASSIFICATION

TARIFF NO.: 3304.30.0000; 3304.99.5000; 3926.40.0000; 4908.90.0000; 9616.20.0000

Mr. Randy Williams
Seasons U.S.A., Inc.
18644 E. Powers Lane
Aurora, CO 80015

RE: The tariff classification Tattoo Make-up Kits from China

Dear Mr. Williams:

In your letter dated December 17, 2003 you requested a tariff classification ruling. Three samples were submitted for review with your ruling request.

The Tattoo Make-up Kit, Item no. 10072, contains nail polish, lipstick and a temporary tattoo. The tube of lipstick is fitted into the brush applicator portion of the nail polish. The Tattoo Make-up Kit, Item no. 10028, contains 4 mini make-up sticks, a sponge applicator and a temporary tattoo. The Tattoo Make-up Kit, Item no. 10029, contains a set of artificial fingernails made of plastic with adhesive, a temporary tattoo, 4 shades of grease make-up and a sponge applicator. The temporary tattoos consist of small slips of paper that have been printed with a picture. They are applied to the body by wetting the paper generously with water and applying pressure. The transferred image can later be removed from the skin with baby oil or alcohol. Although marketed as sets, the items are not designed to meet a particular need nor do they carry out a specific activity. For tariff classification purposes, each item will be classified separately under its appropriate heading. The dual nail polish and lipstick is a composite good classified as a manicure preparation. The samples are being returned as requested.

The applicable subheading for the dual lipstick & 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 Manicure or pedicure preparation. The rate of duty will be free.

The applicable subheading for the make-up sticks and grease make-up 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 artificial fingernails will be 3926.40.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics...statuettes and other ornamental articles. The rate of duty will be 5.3 percent ad valorem.

The applicable subheading for tattoos will be 4908.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for transfers (decalcomanias), other than vitrifiable. The rate of duty will be free.

The applicable subheading for sponge 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% 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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