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NY C80989

November 14, 1997

CLA-2-95:RR:NC:SP:225 C80989


TARIFF NO.: 9503.90.0045; 9603.30.2000; 9603.30.4000; 9603.30.6000

Mr. William C. Neal
The Little Tikes Company
2180 Barlow Rd.
P.O. Box 2277
Hudson, Ohio 44236-0877

RE: The tariff classification of an imitation lipstick and a makeup brush from China

Dear Mr. Neal:

In your letter dated October 15, 1997 you requested a tariff classification ruling.

Samples of an imitation lipstick and a makeup brush were submitted with your inquiry. The lipstick is made entirely of plastic and depicts a real tube of lipstick used by adults. The makeup brush is composed of soft bristles held together by a 2 1/2 inch plastic handle.

You state that the two products will be imported together in a polybag (identified by item #810828000) and will later be assembled with the "Carry Along Vanity" set (item #0828) here in the U.S. prior to retail sale. In their imported condition, the items are complete articles bearing no relationship to one another. The imitation lipstick has no functional use other than in play activities for children. The makeup brush, although not intended for use with real makeup, is indistinguishable from an ordinary cosmetic brush that is capable of applying makeup. Therefore, the brush cannot be considered a toy designed purely for amusement purposes.

The applicable subheading for the imitation lipstick will be 9503.90.0045, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys: other: other toys and models. The rate of duty will be free.

The applicable subheading for the makeup brush will be 9603.30.2000, HTS, which provides for artist brushes, writing brushes and similar brushes for the application of cosmetics, valued not over 5 cents each. The rate of duty will be 3.6 percent ad valorem. If valued over 5 cents but not over 10 cents each, the applicable subheading will be 9603.30.4000, HTS. The rate of duty will be 0.1 cents each. If valued over 10 cents each, the applicable subheading will be 9603.30.6000. The rate of duty will be 1.2 percent ad valorem each.

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 J. Wong at 212-466-5538.


Robert B. Swierupski

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