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NY I80408

April 19, 2002

CLA-2-33:RR:NC:2:240 I80408


TARIFF NO.: 3304.99.5000; 3402.20.5100; 4202.92.4500

Ms. Kathleen Goulding
The Estee Lauder Companies Inc.
7 Corporate Center drive
Melville, NY 11747

RE: The tariff classification of MAC Skin Care Beauty Kit from Canada

Dear Ms. Goulding:

In your letter dated April 5, 2002 you requested a tariff classification ruling.

A sample of the MAC skin care beauty kit was submitted for review with your inquiry. The skin care kit is sold at retail in a travel pouch. The pouch is a toiletry bag made up of clear polyvinyl chloride (PVC) plastic sheeting. The pouch has a tongue and groove closure. The skin care components consist of a 50-ml Studio Moisture Fix Lotion, a .24 oz Lip Conditioner, a .24 oz Fast Response Eye Cream and a package of Demi-Wipe Makeup Remover. The lotion is made in the USA, the lip conditioner and eye cream are made in Canada, and the wipes are manufactured in Japan. The toiletry bag is made in China. The kit is assembled in Canada .

You state in your letter that the kit qualifies as a travel set in heading 9605. The heading covers certain travel sets consisting of articles individually falling in different headings of the Nomenclature or consisting of different articles of the same heading. The heading includes: Toilet sets, presented in a case of leather, fabric or plastics, containing, e.g., molded plastic boxes, brushes, a comb, scissors, tweezers, a nail file, a mirror, a razor holder and manicure instruments. Your kit consists of consumable toiletry items, rather than containers for toiletries. The kit does not qualify as a travel set, therefore, each article will be separately classifiable.

The applicable subheading for the Studio Moisture Fix Lotion, Lip Conditioner and Fast Response Eye Cream will be 3304.99.5000, 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. The rate of duty will be free.

The applicable subheading for the Demi-Wipe Makeup Remover will be 3402.20.5100, Harmonized Tariff Schedule of the United States (HTS), which provides for Organic surface-active agents whether or not put up for retail sale. The rate of duty will be free.

The applicable subheading for the travel pouch 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.

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.

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.


Robert B. Swierupski

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