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NY N006179

February 27, 2007



TARIFF NO.: 3304.91.0050

Mr. Howard J. Woltmann
Overton & Co. Air Services, Inc.
2016 Linden Boulevard
Elmont, New York 11003

RE: The tariff classification of a Retractable Cosmetic Brush with Powder from China

Dear Mr. Woltmann:

In your letter dated January 26, 2007 you requested a tariff classification ruling on behalf of your client Cosmetech Mably Int’l LLC. Your inquiry concerns the classification of a Retractable Cosmetic Brush with Powder. A sample was submitted with your ruling request and will not be returned.

  The sample, measuring 4 inches in length, consists of a plastic casing containing cosmetic powder and a brush applicator. The casing has a cap on each end. The top cap, when removed, reveals a retractable brush. Inside the tube is a small hole allowing the powder to flow up into the brush for cosmetic application. The bottom cap twists off to refill the drum with cosmetic powder.

The Retractable Cosmetic Brush with Powder is a composite good. Classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is in accordance with the General Rules of Interpretation (GRIs), taken in order. GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes. Since no one heading in the tariff schedules covers the components of the composite good in combination, GRI 1 cannot be used as a basis for classification. GRI 3(b) provides that mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale shall be classified as if they consisted of the material or component which gives them their essential character. The essential character of the Retractable Cosmetic Brush with Powder is imparted by the cosmetic powder.

The applicable subheading for the Retractable Cosmetic Brush with Powder will be 3304.91.0050, 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 sun tan preparations; manicure of pedicure preparations: Other: Powders whether or not compressed. Other. The rate of duty will be free.

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/.

Perfumery, cosmetic and toiletry products are subject to the requirements of the Food, Drug and Cosmetic Act, which are 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 (301) 436-1130.

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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