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NY M85595

September 12, 2006

CLA-2-33:RR:NC:2:240 M85595


TARIFF NO.: 3304.99.5000

Mr. Mike Bartlett
American Shipping Company Inc.
400 Oceangate, Suite 1106
Long Beach, CA 90802

RE: The tariff classification of True Cover Ultimate Coverage Foundation Kit from China

Dear Mr. Bartlett:

In your letter dated August 16, 2006, you requested a tariff classification ruling on behalf of your client Thane Inc.

A representative sample of the True Cover” Ultimate Coverage Foundation Kit was submitted with your inquiry, and will be returned as requested. The kit contains two shades of True Cover Foundation in 0.5 ounce jars, an empty customized color jar, a 1.5 ounce bottle of make-up remover & cleanser, a compact magnifying mirror, a small spatula, a makeup brush, an application guide, and an instructional digital video disc (DVD). True Cover” Ultimate Coverage Foundation is marketed as a water-resistant, smudge resistant, self-setting concealer and foundation. The consumer can color customize the cover foundation by placing small amounts of each shade in the empty jar and blending the foundation with the spatula. True Cover Foundation is marketed as a concealer and foundation to camouflage age spots, birthmarks, dark circles under eyes, freckles, varicose veins, and other skin imperfections. The make-up remover & cleanser is formulated to remove all traces of the water resistant foundation. The articles are packaged in a white cardboard box and sold together for retail sale as a set.

The Explanatory Notes to the Harmonized Tariff System provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. Explanatory Note X to GRI 3(b) provides that the term "goods put up in sets for retail sale" means goods that: (a) consist of at least two 2 different articles which are, prima facie, classifiable in different headings; (b) consist of articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking. Goods classifiable under GRI 3(b) are classified as if they consisted of the material or component which gives them their essential character, which may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article. This office considers the True Cover Ultimate Coverage Foundation Kit to be a set for tariff classification purposes, with the essential character imparted by the True Cover foundation.

The applicable subheading for the True Cover Ultimate Coverage Foundation Kit will be 3304.99.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Beauty or make-up preparations and preparations for the care of the skin (other than medicaments), including sunscreen or suntan preparations; manicure or pedicure preparations: Other: Other: 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 are 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 number (301) 436-1130.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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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