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NY N008576

April 12, 2007



TARIFF NO.: 3307.90.0000

Ms. Lynn M. Heinke
JAS Forwarding (USA) Inc.
1655 Busse Road
Elk Grove Village, IL 60007

RE: The tariff classification of the Bel Premium Nail Varnish Remover Pads from Germany

Dear Ms. Heinke:

In your letter dated March 13, 2007, you requested a tariff classification ruling on behalf of your client U.S. Cotton, LLC.

A sample of the Bel Premium Nail Varnish Remover Pads was submitted upon request by this office. Bel Premium Nail Varnish Remover Pads, packaged for retail sale in a round plastic container, consist of pads composed of cotton and micro fibers impregnated with nail varnish remover, almond oil, and vitamin E. The pads are applied to the nails to remove nail varnish.

You suggest that the classification for the Bel Premium Nail Varnish Remover Pads falls in subheading 3304.30.0000, which provides for Beauty or make-up preparations and preparations for the care of the skin, including sunscreen or sun tan preparations; manicure or pedicure preparations: Manicure or pedicure preparations. Chapter 33 Note 4 states that: “The expressions “perfumery, cosmetic or toilet preparations” in heading 33.07 applies, inter alia, to the following products: scented sachets; odoriferous preparations which operate by burning; perfumed papers and papers impregnated or coated with cosmetics; contact lens or artificial eye solutions; wadding, felt and nonwovens, impregnated, coated or covered with perfume or cosmetics; animal toilet preparations” (emphasis added). Heading 3307 specifically includes nonwovens that are impregnated with perfumes or cosmetics. In this instance, the subject pads are more completely described in heading 3307 and should be classified therein. (HQ 966959 September 27, 2004, noted)

The applicable subheading for the Bel Premium Nail Varnish Remover Pads will be 3307.90.0000, Harmonized Tariff Schedule of the United States (HTSUS), 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...: Other. The rate of duty will be 5.4 percent ad valorem.

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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