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NY 894544

March 4, 1994

CLA-2-33:S:N:N7:240 894544


TARIFF NO.: 3304.99.0000

Mr. Stephen Provoost
J.M. Rodgers Co., Inc.
90 West Street, Room 1510
New York, N.Y. 10006-1039

RE: The tariff classification of Make-up for Children from Taiwan

Dear Mr. Provoost:

In your letter dated January 31, 1994, you requested a tariff classification ruling.

Samples of Item No. 10017-CD Duo Heart Creme Blush, Item No. 10019-CA Mini Cosmetic Kit and Item No. 10023-CM Heart shaped Cosmetic Kit were submitted with your inquiry and are being returned.

Item No. 10017-CD contains two shades of creme blush and one sponge applicator packaged in a plastic fitted case. Item No 10019-CA consists of three shades of eye shadows, three shades of lipgloss, one shade of creme blush and four sponge applicators packaged in a heart shaped plastic fitted case. Item No. 10023-CM contains three shades of lipgloss, two shades of creme blush, one shade of eye shadow and three sponge applicators packaged in a plastic fitted case. The cosmetics are designed for use by children.

The applicable HTS subheading for Item No. 10017-CD, 10019-CA and 10023-CM will be 3304.99.0000, 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: other: other. The duty rate will be 4.9 percent ad valorem.

Cosmetics are subject to the regulations and requirements of the Food and Drug Administration (FDA). Questions regarding FDA requirements may be addressed to the Food and Drug Administration, 5600 Fishers Lane, Rockville, Maryland 20857. The telephone number is (301) 443-3370.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have already been filed, this ruling should be brought to the attention of the Customs officer handling the transaction.


Jean F. Maguire
Area Director

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