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NY K82855




February 11, 2004
CLA-2-95:RR:NC:SP:225 K82855

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.90.6000

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 6511380. The make-up in the assortment is made in the United States. The make-up is then packaged in China with other components made in China.

“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.

“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.

“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.

“Devil” consists of 2 fake horns, 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 devil image depicted in the mirror.

“Skull” consists of a bald “skull” cap, a triangular sponge, a crayon, 2 foam applicators, and a tray with four compartments filled with white, 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 skull image depicted in the mirror.

Each make-up kit is considered a set, with the essential character imparted by the costume prosthesis (fake nose, teeth, eye patch, etc.). The make-up is then used to enhance the costume.

The applicable subheading for the “I See Me As” assortment (“Witch”, “Pirate”, “Vampire”, “Clown”, “Devil” and “Skull”) identified as item number 6511380 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 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 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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