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NY N011720

June 11, 2007



TARIFF NO.: 3304.10.0000; 3926.90.9980

Ms. Christina Yun
M.Z. Berger & Company
29-76 Northern Blvd.
Long Island City, NY 11101

RE: The tariff classification of lip moisturizers and zipper pulls from China

Dear Ms. Yun:

In your letter dated May 11, 2007, you requested a tariff classification ruling.

Three samples were included with your letter. Each sample is a blister pack that includes a zipper pull and either a tube of lip balm or a jar of lip wax. The zipper pull consists of a split plastic clip that secures onto a zipper, a decorative plastic fob that serves as a handhold for pulling on the zipper, and a split metal ring that secures the fob and clip together. The zipper pulls attach to a zipper on a backpack, purse, or article of clothing to make it easier to open and close the zipper. The lip balm and lip wax are preparations used to protect and moisturize the lips.

Style C400014 is described as Sponge Bob lip balm with zipper pull. The assortment includes a plastic swivel tube containing 4.2 grams (.15 oz) of lip balm. The zipper pull fob is a flat plastic ornament that is roughly shaped and colorfully printed to depict the Sponge Bob character with his pet snail, Gary. Style CGD10015 is described as Go Diego Go lip balm with zipper pull. The assortment includes a plastic swivel tube containing 4.2 grams (.15 oz) of lip balm. The zipper pull fob is a flat circular ornament with a raised jungle design and raised lettering spelling out “Go Diego Go! Animal Rescue.” Style CCR10027 is described as Cars lip wax with zipper pull. The assortment includes a round jar containing 5 grams (0.18 oz) of lip wax. The zipper pull fob is an ornament in the shape of a license plate.

Each of the lip balm tubes included in the first two assortments has a hole in the cap. Although the hole allows the lip balm tube to be secured onto the split ring or split clip, the items are not otherwise specially designed or intended to be used together. The zipper pulls are fully functional items without the lip balm or any other attachment. The lip balms may be used as is, may be attached to the zipper pull, or may be attached to a key ring, lanyard or other object. There is no way to attach the round jar of lip wax in the third assortment to the zipper pull. The lip balms, lip wax and zipper pulls will be classified separately.

The samples are being returned as you requested.

The applicable subheading for the zipper pulls will be 3926.90.9980, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics, other. The rate of duty will be 5.3 percent ad valorem.

The applicable subheading for the lip balms and lip wax will be 3304.10.0000, 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: lip make-up preparations. The rate of duty will be free.

Perfumery, cosmetic and toiletry products are subject to the requirements of the Food, Drug and Cosmetic Act, which is 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.

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 Joan Mazzola at 646-733-3023.


Robert B. Swierupski

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