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NY N017938




October 25, 2007

CLA-2-33:OT:RR:NC:2:240

CATEGORY: CLASSIFICATION

TARIFF NO.: 3304.99.5000; 3401.30.5000; 3921.13.5000; 3924.10.4000; 3924.90.5600; 3926.90.9980; 6506.91.0060; 9603.30.2000; 9603.30.4000; 9603.30.6000

Mr. Juan Carlos Solis
Representative of Eagle International Inc. 8519 Las Cruces
Laredo, TX 78045

RE: The tariff classification of TREASURE CHEST Organic Facial Lift Set from Mexico

Dear Mr. Solis:

In your letter dated September 21, 2007, you requested a tariff classification ruling on behalf of your client Eagle International Inc.

A sample of the TREASURE CHEST Organic Facial Lift Set was submitted for review with your inquiry. The product at issue consists of a molded polyurethane container filled with five skin care products, a plastic bowl, plastic spoon, sponge, brush, spatula, and a plastic cap. The molded polyurethane container is in the shape of a treasure chest with a latch lock and plastic handle. The five skin care products are Ideal® Aloe Pre-Lift Cleanser, Ideal® Aloe Lift Powder, Ideal® Lift Powder Activator, Ideal® Aloe Day Nurture Omega Oil, and Ideal® Aloe Moisturizing Omega Crème. The aloe lift powder and activator are mixed in the bowl with water to form a facial mask. The facial mask is applied with the brush. The sponge removes the facial mask after application. The Ideal® Aloe Day Nurture Omega Oil, a facial lift treatment, is applied on the skin after the removal of the facial mask. The moisturizing cream is applied with the spatula. The TREASURE CHEST Organic Facial Lift Set is sold as a set at retail.

The Explanatory Notes to the Harmonized Tariff System provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. Explanatory Note X to GRI 3(b) provides that the term "goods put up in sets for retail sale” means goods that:
consist of at least two different articles which are, prima facie, classifiable in different headings; consist of articles put up together to meet a particular need or carry out a specific activity; and are put up in a manner suitable for sale directly to users without repacking.

Although the treasure chest container is the component of greatest bulk, weight, and value, the substance of Explanatory Notes VII and X (b) indicates that the case’s dissimilarity from the other components precludes it from providing the whole article with its essential character. The container and cosmetics are not mutually complementary, not adapted to one another, and are not put up to meet a particular need or carry out a specific activity. The goods do not comprise a set; therefore, each individual component, including the treasure chest container, is separately classifiable

The applicable subheading for the Ideal® Aloe Lift Powder, Ideal® Lift Powder Activator, Ideal® Aloe Day Nurture Omega Oil, and Ideal® Aloe Moisturizing Omega Crème will be 3304.99.5000, Harmonized Tariff Schedule of the United States (HTSUS), 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 Aloe Pre-Lift Cleanser will be 3401.30.5000 Harmonized Tariff Schedule of the United States (HTSUS), 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.

Perfumery, cosmetic, and toiletry products are subject to the requirements of the Federal Food, Drug and Cosmetic Act, which are administered by the U.S. Food and Drug Administration. You may contact them at U.S. Food and Drug Administration, Office of Cosmetics and Colors, 5100 Paint Branch Parkway, College Park, MD 20740-3835, telephone number (301) 436-1130.

The applicable subheading for the rectangular sponge will be 3921.13.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other plates, sheets, film, foil and strip, of plastics: cellular: of polyurethanes: Other. The rate of duty will be 4.2 percent ad valorem.

The applicable subheading for the plastic spoon will be 3924.10.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics: Tableware and kitchenware: Other. The rate of duty will be 3.4 percent ad valorem.

The applicable subheading for the treasure chest container and cosmetic mixing bowl will be 3924.90.5600, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics: Other: Other. The rate of duty will be 3.4 percent ad valorem.

The applicable subheading for the spatula will be 3926.90.9980, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other articles of plastics and articles of other materials of headings 3901 to 3914: Other. The rate of duty will be 5.3 percent ad valorem.

The applicable subheading for the plastic cap will be 6506.91.0060, Harmonized Tariff Schedule of the united States (HTSUS), which provides for Other headgear: whether or not lined or trimmed: Other: Of rubber or plastics: Other. The rate of duty will be free.

The applicable subheading for the cosmetic brush, if valued not over 5 cents each, will be 9603.30.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Artists’ brushes, writing brushes and similar brushes for the application of cosmetics: Valued not over 5 cents each. The rate of duty will be 2.6% ad valorem.

The applicable subheading for the cosmetic brush, if valued over 5 cents but not over 10 cents each, will be 9603.30.4000, (HTSUS), which provides for Artists’ brushes, writing brushes and similar brushes for the application of cosmetics: Valued over 5 cents but not over 10 cents each. The rate of duty will be free.

The applicable subheading for the cosmetic brush, if valued over 10 cents each, will be 9603.30.6000, (HTSUS), which provides for Artists’ brushes, writing brushes, and similar brushes for the application of cosmetics: Valued over 10 cents each. 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 HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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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