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NY E89958

December 15, 1999

CLA-2-33:RR:NC:2:240 E89958


TARIFF NO.: 3304.99.5000

Ms. Julie Kimball
Paper Magic Group
100 N. 6th Street, Suite 899C
Minneapolis, Mn 55403

RE: The tariff classification of “Scar Putty”, “Tooth Out Wax”, “Freddy Krueger Makeup Kit”, “Peel-Off Scar Faces Makeup” and “Deluxe Family Faces Makeup Kit” from China

Dear Ms. Kimball:

In your letter dated November 12, 1999, you requested a tariff classification ruling.

Samples of the above listed items were submitted with your inquiry and are being returned as requested. The “Scar Putty”, Item No. 651015, consists of a small plastic pan containing putty to create realistic scars, growths, warts and burns. The “Tooth Out Wax”, Item No. 651070, consists of a small plastic pan containing black wax used to darken teeth. The “Freddy Kreuger Makeup Kit”, Item No. 651128, consists of a package of melted flesh makeup with glycerin packet, three plastic pans containing two shades of accent makeup and tooth out wax, one spatula, one sponge and two applicators. The “Peel-Off Scar Face Makeup”, Item No. 651263, contains peelable and accent makeup, scar fibers, three fake blood capsules and tooth out wax. “Deluxe Family Faces Makeup Kit”, Item No. 651301, consists of two plastic trays containing eight shades of accent makeup, one tray containing scar putty, one tube of white crème makeup, five makeup crayons, one tube of glitter gel, two blending sponges, two sponge applicators, three fake blood capsules and a full-color instruction booklet. All of the above items are blister packed for retail sale. For Customs purposes, The “Freddy Kreuger Make up Kit”, the “Peel-Off Scar Face Makeup” and the “Deluxe Family Faces Makeup Kit” are considered sets with the essential character imparted by the theatrical makeup.

The applicable subheading for the “Scar Putty”, “Tooth Out Wax”, “Freddy Krueger Makeup Kit”, “Peel-Off Scar Faces Makeup” and “Deluxe Family Faces Makeup Kit” will be 3304.99.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for Beauty and 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 rate of duty in 2000 will remain the same.

Perfumery, cosmetic and toiletry products are subject to the requirements of the Federal Food, Drug, and Cosmetic Act, which is administered by the U.S. Food and Drug Administration. You may contact them at 5600 Fishers Lane, Rockville, Maryland 20857, telephone number (301) 443-6553.

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 212-637-7066.


Robert B. Swierupski

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