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NY L83453

March 24, 2005

CLA-2-33:RR:NC:2:240 L83453


TARIFF NO.: 3307.90.0000

Mr. Andrew Parmakellis
Sue Ismiel & Daughters Group
Lakeside Corporate Centre Suite 402
29-31 Solent Circuit, Baulkham Hills,
Sidney, NSW
Australia 2153

RE: The tariff classification Nad’s Natural Hair Removal Gel from Australia Correction to Customs Ruling No. NY R01503

Dear Mr. Parmakellis:

In your letter dated February 18, 2005 you requested a tariff classification ruling.

This letter is being issued to correct Customs Ruling No. NY R01503, dated March 8, 2005. The ruling letter did not specify the applicable program under which special tariff treatment may be provided. A complete corrected ruling is as follows:

The subject product, Nad’s Natural Hair Removal Gel, is a depilatory manufactured in Australia. The gel is applied to the skin for the removal of hair on the legs, arms, underarms, bikini line and facial area.

The applicable subheading for Nad’s Natural Hair Removal Gel will be 3307.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Pre-shave, shaving or after-shave preparations, personal deodorants, bath preparations, depilatories and other perfumery, cosmetic or toilet preparations, not elsewhere specified or included; prepared room deodorizers, whether or not perfumed or having disinfectant properties: Other. The rate of duty will be 5.4 percent ad valorem.

The product is subject to the United States Australia Free Trade Agreement (UAFTA). General Note 28(b), HTSUS, sets forth the criteria for determining whether a good is originating under the UAFTA. General Note 28(b), HTSUS, (19 U.S.C. § 1202) states, in pertinent part, that For the purposes of this note, subject to the provisions of subdivisions (c), (d), (m) and (n) thereof, a good imported into the customs territory of the United States is eligible for treatment as an originating good of a UAFTA country under the terms of this note only if –
the good is a good wholly obtained or produced entirely in the territory of Australia or of the United States, or both;

Based on the facts provided, the goods described above qualify for UAFTA preferential treatment, because they will meet the requirements of HTSUSA General Note 28(b)(1). The goods will therefore be entitled to a free rate of duty under the UAFTA upon compliance with all applicable laws, regulations, and agreements.

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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