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NY L88984




December 19, 2005

CLA-2-2:RR:NC:2:240 L88984

CATEGORY: CLASSIFICATION

TARIFF NO.: 3304.10.0000; 3304.30.0000; 3401.30.5000; 4202.92.4500; 6302.93.2000; 6805.20.0000

Ms. Carol Applegate
New Wave Logistics (USA) Inc.
2417 E. Carson Street, Suite 200
Long Beach, CA 90810

RE: The tariff classification of cosmetic and bath products from China

Dear Ms. Applegate:

In your letter dated November 21, 2005 you requested a tariff classification ruling on behalf of your client Diamark International.

The item in question consists of a collection of scented cosmetic and bath preparations imported and sold in a carrying bag. The carrying bag, composed wholly of clear PVC sheeting, has cut out handles and a snap closure. It is a form of traveling/toiletry bag. The bag contains lip balm, nail polish, emery board, face wash and a pair of gloves.

The lip balm is a lip preparation. The nail polish is a manicure/pedicure preparation. The face wash is a skin cleanser applied directly to the body for cleansing the skin and does not contain any aromatic or modified aromatic surface-active agents. The emery board is composed of an artificial abrasive powder on a cardboard base. The gloves, made from a 100% nylon fabric, are designed for use during bathing as an exfoliator.

For tariff classification purposes, the item is not classified as a set because the traveling/toiletry bag possesses the useful functions of storage, protection and portability of the sundry items and does not share a nexus with the cosmetic and bath preparations. Each item will be classified separately in its appropriate heading. The item will not be returned.

The applicable subheading for the lip balm will be 3304.10.0000, 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: Lip make-up preparations.. The rate of duty will be free.

The applicable subheading for the 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 preparations. The rate of duty will be free.

The applicable subheading for the face wash will be 3401.30.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for Organic surface-active products and preparations for washing the skin, in the form of liquid or cream and put up for retail sale, whether or not containing soap: Other. The rate of duty will be free.

The applicable subheading for the travel/toiletry bag will be 4202.92.4500, Harmonized Tariff Schedule of the United States (HTS), which provides for Travel, sports and similar bags: With outer surface of sheeting of plastic: Other. The rate of duty will be 20 percent ad valorem.

The applicable subheading for the exfoliating gloves will be 6302.93.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for Bed linen, table linen, toilet linen and kitchen linen: Toilet linen and kitchen linen. Other: Of man-made fibers: Other. The rate of duty will be 9.9 percent ad valorem.

The exfoliating gloves fall within textile category designation 666. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the "Textile Status Report for Absolute Quotas" available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov.

The applicable subheading for the emery board will be 6805.20.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Natural or artificial abrasive powder or grain, on a base of paper or paperboard only. The rate of duty will be free.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUSA and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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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