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NY J89240

September 25, 2003

CLA-2-33:RR:NC:2:240 J89240


TARIFF NO.: 3304.10.0000; 4202.32.2000

Ms. Shirley Price
Funrise Toy Corporation
6115 Variel Avenue
Woodland Hills, CA 91367-3727

RE: The tariff classification of Play N Pretty Beauty Lip Set from China

Dear Ms. Price:

In your letter dated September 12, 2003 you requested a tariff classification ruling. A sample of the Play N Pretty Beauty Lip Set, Item Number 22166, was submitted with your inquiry and is being returned.

The set consists of three tubes of lipstick, three interlocking plastic containers of lipgloss and a pouch. The pouch, measuring 3 inches in diameter, is of a kind similar to a coin purse. It is composed of polyvinyl chloride (PVC) with a zipper closure. The makeup is made in the United Sates and all other components are made and packaged for retail sale as a set in China.

You suggest classification in subheading 9503.70.0000, (HTS) which provides for Other toys, put up in sets or outfits, and parts and accessories thereof. A toy set for role playing should include more than just cosmetics. The items in the set are age appropriate cosmetics a child can use for adornment and not a toy. This item also does not qualify as a cosmetic set. The pouch is similar to a coin purse and can be used to hold other items. For classification purposes, each component in the Play N Pretty Beauty Lip Set will be classified separately under its appropriate heading.

The applicable subheading for lipgloss and lipstick will be 3304.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides 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: Lip make-up preparations.. The rate of duty will be free.

The applicable subheading for the PVC pouch will be 4202.32.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for Articles of a kind normally carried in the pocket or in the handbag: With outer surface of sheeting of plastic or of textile materials: With outer surface of sheeting of plastic: Other.. The rate of duty will be 20% ad valorem.

Perfumery, cosmetic and toiletry products are subject to the requirements of the Food and Drug Cosmetic Act administered by the U.S. Food and Drug Administration. Questions regarding FDA requirements may be addressed to the U.S. Food and Drug Administration, Office of Cosmetics and Colors, 5100 Paint Branch Parkway, College Park, MD 20740-3835, telephone number (202) 418-3412.

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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