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NY M86765

October 13, 2006

CLA-2-33:RR:NC:2:240 M86765


TARIFF NO.: 3304.99.5000

Mr. Martin Rosendahl
New World Management, Inc.
2125 Center Avenue, Suite 507
Fort lee, New Jersey 07024

RE: The tariff classification of massage lotion and aroma massage oil from Germany

Dear Mr. Rosendahl:

In your letter dated September 14, 2006, you requested a tariff classification ruling.

Your request pertains to the classification of an aroma massage oil and massage lotion. The aroma massage oil, imported in triangular green glass bottles containing 38 ml (1.285 oz), 500 ml (16.91 oz) and plastic bottles containing 5000 ml (1.321 gallon), is marketed in four different fragrances. The massage lotion, based on mineral oil, will be used as a lubricant. The massage lotion will be imported in plastic bottles of 6.76 oz. (200 ml), 33.81 oz. (1000 ml), and 1.321 gallon (5000 ml). The massage lotion and aroma massage oil will be distributed to massage therapists and physical therapists. You also inquire about the importation of bulk lotion, which will be filled in the US. Finished cosmetic and toiletry formulations in bulk form, which contain all essential elements necessary for each respective type of cosmetic and toiletry product, are classified in the appropriate subheadings under heading 3304, HTSUS, which provides for "Beauty or make-up preparations and preparations for the care of skin (other than medicaments), including sunscreen or sun tan preparations; manicure or pedicure preparations".

The applicable subheading for the aroma massage oil and massage lotion 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 skin (other than medicaments), including sunscreen or sun tan 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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