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NY K82854




February 24, 2004
CLA-2-95:RR:NC:SP:225 K82854

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.90.6000; 3304.99.5000

Mr. Dennis Shostak
The Paper Magic Group, Inc.
100 North Sixth Street, Suite 899C
Minneapolis, MN 55403

RE: The tariff classification of an “I See Me As” assortment from China.

Dear Mr. Shostak:

In your letter dated January 28, 2004, you requested a tariff classification ruling.

You submitted a sample of an “I See Me As” assortment identified as item number 6511390. The make-up in the assortment is made in the United States with the other components and packaging made in China.

“Pirate” consists of a black eye patch, gold hoop earring, rectangular sponge, crayon, 2 foam applicators, and a tray with four compartments filled with red, brown, black and white make-up. The articles are packaged on a hanging blister card that has an attached mylar mirror that allows the user to compare their completed made-up face with the pirate image depicted in the mirror.

“Soldier” consists of a dog tag, camouflage textile headband, triangular sponge, crayon, foam applicator, and a tray with three compartments filled with green, brown and black make-up. The articles are packaged on a hanging blister card that has an attached mylar mirror that allows the user to compare their completed made-up face with the soldier image depicted in the mirror.

“Witch” consists of a fake green nose, triangular sponge, crayon, two foam applicators and a tray with four compartments filled with black, yellow, and green make-up. The articles are packaged on a hanging blister card that has an attached mylar mirror that allows the user to compare their completed made-up face with the witch image depicted in the mirror.

“Vampire” consists of 2 fake blood capsules, fake plastic fangs, a triangular sponge, a crayon, 2 foam applicators, and a tray with four compartments filled with red, black, and yellow make-up. The articles are packaged on a hanging blister card that has an attached mylar mirror that allows the user to compare their completed made-up face with the vampire image depicted in the mirror.

“Clown” consists of a fake red nose, triangular sponge a crayon, 2 foam applicators, and a tray with four compartments filled with blue, yellow, white and red make-up. The articles are packaged on a hanging blister card that has an attached mylar mirror that allows the user to compare their completed made-up face with the clown image depicted in the mirror.

“Princess” consists of a tube of glitter gel, face stickers, triangular sponge, crayon, foam applicators, and a tray with three compartments filled with white, blue and pink make-up. The face stickers are not considered jewelry. The articles are packaged on a hanging blister card that has an attached mylar mirror that allows the user to compare their completed made-up face with the princess image depicted in the mirror. The “Princess” make-up kit is considered a set because all the articles decorate and beautify the face. The essential character of the set is imparted by the make-up.

The “Pirate”, “Soldier”, “Witch”, “Vampire”, and “Clown” make-up kits are considered sets with the essential character imparted by the costume prosthesis (fake nose, teeth, eye patch, etc.). The make-up is then used to enhance the presentation of the character.

The applicable subheading for the “Pirate”, “Soldier”, “Witch”, “Vampire”, and “Clown” 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.

The applicable subheading for the “Princess” make-up kit will be 3304.99.5000, 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.

Perfumery, cosmetic and toiletry products are subject to the requirements of the Food and Drug Cosmetic Act 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

Based on the information provided by your office, the gel and makeup will not be advanced in value or improved in condition by the operations performed aboard. Therefore, the gel and makeup will be entitled to duty-free treatment under subheading 9801.00.1097, HTSUS, when returned to the U.S., assuming the documentation requirements of 19 C.F.R. §10.1 are met.

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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