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NY K83147

February 26, 2004
CLA-2-33:RR:NC:2:240 K83147


TARIFF NO.: 3304.99.5000

Mr. Dennis Shostak
The Paper Magic Group, Inc.
100n North Sixth Street Suite 899C
Minneapolis, MN 55403

RE: The tariff classification of Family Faces Makeup Kit, item # 6513050 from China and USA

Dear Mr. Shostak:

In your letter dated February 3, 2004 you requested a tariff classification ruling.

A sample of the Family Faces Makeup Kit, item # 6513050, was submitted for review with your inquiry. The blister package contains a makeup tray with five cream colors, a tube of white cream makeup, a makeup crayon, 2 blending sponges, 1 stippling sponge, 2 sponge applicators, 3 fake blood capsules, 9 facial stickers and an instruction booklet. The makeup is of US origin; the packing materials and other components are manufactured in China. The contents are packaged in China.

You state that a similar product item #651305, subject of Preclass E82982, each component in the kit was separately classified. Item 651305 contained makeup and jewelry gem stickers. You also cite NY ruling G82703 Princess Party Kit, item 950100, and Preclass H85989, Forever After Makeup Kit, item 6514930, whereby the facial stickers were classified with the makeup as a set. The stickers in the instant ruling request, NY G82703 and Preclass H85989, are used for facial decoration in conjunction with the makeup, whereas, the gem stickers classified separately in Preclass E82982 were used as jewelry.

GRI 3(b) provides for the classification of goods put up in sets for retail sale. Explanatory Note (X) to GRI 3(b) states that the term "goods put up in sets for retail sale" means goods which:
consist of at least two different articles which are, prima facie, classifiable in different headings; consist of products or articles put up together to meet a particular need or carry out a specific activity; and are put up in a manner suitable for sale directly to users without repacking.

Family Faces Makeup Kit, item #6513050 qualifies as a set within the meaning of GRI 3(b). The essential character is imparted by the makeup

Subheading 9801.00.10, HTS, provides for the free entry of products of the United States when returned after having been exported, without having been advanced in value or improved in condition by any process of manufacture or other means while abroad, provided the documentary requirements of section 10.1, Customs Regulations (19 CFR 10.1), are met. Accordingly, the makeup of U.S. origin that is packaged in China and returned to the United States, is not considered to have been advanced in value or improved in condition for the purposes of subheading 9801.00.1097, HTS. As a result, the makeup will be subject to a free rate duty under this tariff provision when it is returned to the U.S., provided that the documentation requirements of 19 CFR 10.1 are satisfied.

The applicable subheading for the Family Faces Makeup Kit, item #6513050 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. The rate of duty will be free.

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 U.S. Food and Drug Administration, Office of Cosmetics and Colors, 5100 Paint Branch Parkway, College Park, MD 20740-3835, telephone (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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