What's the HS Code for "Lipstick"?

NY 898044 June 15, 1994 CLA-2-33:S:N:N7:240 898044 CATEGORY: Classification TARIFF NO.: 3304.10.0000 Mr. Sam Barcia 3998 N.W. 4th Avenue Boca Raton, FL 33431 RE: The tariff classification of "Lip Prints" from Costa Rica Dear Mr. Barcia: In your letter dated May 10, 1994, you requested a tariff classification ruling. A sample of "Lip Prints" was submitted with your inquiry and is being returned. "Lip Prints" is a lip make-up preparation. The lipstick on the "Lip Prints" is silk screened onto a plastic coated paper. The top layer is removed thereby exposing the lipstick. The plastic coated applicator is folded in half and inserted between the lips. By applying pressure, the lipstick is transposed onto the upper and lower parts of the lip. The applicable HTS subheading for "Lip Prints" will be 3304.10.0000, Harmonized Tariff Schedule of the United States, 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 or pedicure preparations: lip make-up preparations. The duty rate will be 4.9 percent ad valorem. Based on information submitted, the "Lip Prints" is made in Costa Rica "wholly of" materials of U.S. origin, and is entitled to duty-free treatment under Note 2(b), provided the merchandise is imported directly into the United States without entering into the commerce of any foreign country other than a BC, and the applicable documentation requirements are satisfied. This product may be subject to the regulations of the Food and Drug Administration. You may contact them at 5600 Fishers Lane, Rockville, Maryland 20857, telephone number (202) 443-3380. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have already been filed, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport 

NY 894585 March 4, 1994 CLA-2-33:S:N:N7:240 894585 CATEGORY: Classification TARIFF NO.: 3304.10.0000; 3304.30.0000 Mr. Stephen Provoost J.M. Rodgers Co., Inc. 90 West Street Room 1510 New York, NY 10016-1039 RE: The tariff classification of Make-up for children - Item 10008 Lipstick on a String, Item 10009 Lip Gloss on a String, and Item 10010 Nail Polish from Taiwan Dear Mr. Provoost In your letter dated January 31, 1994 a tariff classification ruling on behalf of your client Shalom International Corp. Samples of three children's make-up products were submitted with your inquiry, and are being returned to you. Item 10008 consists of a child's lipstick in a case held with a string. Item 10009 consists of a child's lip gloss in a lipstick container with a string holder. Item 10010 consists of a child's nail polish. The applicable HTS subheading for Item 10008 Lipstick on a String and Item 10009 Lip Gloss on a String will be 3304.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for lip make-up preparations. The duty rate will be 4.9 percent ad valorem. The applicable HTS subheading for Item 100010 Nail Polish will be 3304.30.0000, harmonized Tariff Schedule of the United States (HTS), which provides for manicure or pedicure preparations. The duty rate will be 4.9 percent ad valorem. This product may be subject to the regulations of the Food and Drug Administration. You may contact them at 5600 Fishers Lane, Rockville, Maryland 20857, telephone number (202) 443-3380. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have already been filed, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport

NY K82071 January 21, 2004 CLA-2-33:RR:NC:2:240 K82071 CATEGORY: Classification TARIFF NO.: 3304.10.0000; 3304.30.0000 Mr. Randy Williams Seasons U.S.A., Inc. 18644 E. Powers Lane Aurora, CO 80015 RE: The tariff classification of a Glow In Dark Lipstick & Nail Polish and Mini Lipstick & Nail Polish from China Dear Mr. Williams: In your letter dated December 17, 2003 you requested a tariff classification ruling. Two samples were submitted for review with your ruling request. The sample, identified as Item No. 10032-025, consists of a mini tube of “glow in the dark” lipstick and a bottle of ”glow in the dark” nail polish. The sample, identified as Item No. 10000-034, consists of a mini tube of black lipstick and a bottle of black nail polish. The items are blister packed for retail sale. Although packaged together, the items are not designed to meet a particular need nor do they carry out a specific activity. For tariff classification purposes, they are not sets and each item will be classified separately under its appropriate heading. The samples are being returned as requested. The applicable subheading for lipstick will be 3304.10.0000, Harmonized Tariff Schedule of the United States (HTS), 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 or pedicure preparations: Lip Make-up preparations….. The rate of duty will be free. The applicable subheading for nail polish will be 3304.30.0000, Harmonized Tariff Schedule of the United States (HTS), 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 or pedicure preparations: Manicure or pedicure 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 (202) 418-3412. 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. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

NY 891476 November 1, 1993 CLA-2-33:S:N:N7:240 891476 CATEGORY: Classification TARIFF NO.: 3304.10.0000; 3304.91.0010 Ms. Lori M. Gregory Expeditors International P.O. Box 75174 Greater Cincinnati Airport Cincinnati, Ohio 45275 RE: The tariff classification of cosmetic kits from Taiwan or China Dear Ms. Gregory: In your letter dated October 11, 1993, you requested a tariff classification ruling on behalf of your client Libby Lee Toys. Samples of the cosmetic kits were submitted with your inquiry, and are being returned to you. Item 2605 is a cosmetic kit containing four eyeshadow triangle pans, two blush rectangle pans, three stackable lipsticks, a mini mascara, a blush brush and a make up applicator inside a fitted case. The cosmetic kit is considered a set for customs purposes. Item 2275 consists of three lip glosses in lipstick cartridges. Item 2890 consists of a mirrored makeup in a velveteen case containing eight eyeshadow pans, three blush rectangle pans, a mascara, eyeliner pencil, a blush brush and two applicators. The cosmetic kit is considered a set for customs purposes. An incomplete sample of 2850 was submitted with your inquiry. Please submit a value breakdown of cosmetics, mirror, brushes and cylindrical case. Submit an actual prototype of the finished product. PRODUCT HTS RATE Item 2605 3304.91.0010 4.9 percent ad valorem Item 2275 3304.10.0000 4.9 percent ad valorem Item 2890 3304.91.0010 4.9 percent ad valorem This product may be subject to the regulations of the Food and Drug Administration. You may contact them at 5600 Fishers Lane, Rockville, Maryland 20857, telephone number (202) 443-3380. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have already been filed, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport

NY A84310 July 1, 1996 CLA-2-22:RR:NC:FC:232 A84310 CATEGORY: Classification TARIFF NO.: 2208.70.0030; 3304.10.0000 Mr. Donald S. Simpson Wolf D. Barth co., Inc. 7575 Holstein Avenue Philadelphia, PA 19153 RE: The tariff classification of Alize Liqueur from France and Lipstick from Italy. Dear Mr. Simpson: In your letter dated May 31, 1996, on behalf of Kobrand Corporation of New York, New York, you requested a tariff classification ruling. You submitted samples, descriptive literature and BATF label approval and laboratory results with your request. The merchandise in question is "Alize" which is a passion fruit liqueur, composed of fruit juices and cognac. It will be imported in 750 ml bottles and is said to be 16 percent alcohol by volume, 32 proof. As part of a sales promotion the bottle of liqueur will be imported with a tube of lipstick attached. The applicable subheading for the Alize will be 2208.70.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for ...spirits, liqueurs and other spirituous beverages: Liqueurs and cordials...In containers each holding not over 4 liters. The rate of duty will be 11.6 cents per proof liter. Imports under this subheading may also be subject to a Federal Excise Tax (26 U.S.C. 5001) of $13.50 per proof gallon and a proportionate tax at the like rate on all fractional parts of a proof gallon. The applicable subheading for the lipstick will be 3304.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Beauty or make-up preparations...: Lip make-up preparations. The rate of duty will be 2.9 percent ad valorem. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of this 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 John Maria at 212-466-5730. Sincerely, Roger J. Silvestri Director, National Commodity Specialist Division

NY 894542 March 4, 1994 CLA-2-33:S:N:N7:240 894542 CATEGORY: Classification TARIFF NO.: 3304.10.0000; 3304.99.1000 Mr. Stephen Provoost J.M. Rodgers Co., Inc. 90 West Street, Room 1510 New York, N.Y. 10006-1039 RE: The tariff classification of Make-up for Children from Taiwan Dear Mr. Provoost: In your letter dated January 31, 1994, you requested a tariff classification ruling. Samples of Item No. 10021-CA Star Kit with Lipsticks, Item No. 10022-CM Mini Cosmetic Kit and Item No. 10025-CK Double Cosmetic Kit were submitted with your inquiry and are being returned. Item No. 10021-CA contains four shades of lipstick, one shade of eyeshadow and two sponge applicators packaged in a star shaped plastic fitted case. Item No. 10022-CM consists of four shades of eye shadow, two shades of lipgloss, one shade of lipstick and two sponge applicators packaged in a plastic fitted case. Item No. 10025-CK contains five shades of eye shadow, five shades of lipgloss, one shade of lipstick, two shades of creme blush and five sponge applicators packaged in a double sided plastic fitted case. The cosmetics are designed for use by children. The applicable HTS subheading for Item No. 10021-CA Star Kit with Lipsticks will be 3304.10.0000, Harmonized Tariff Schedule of the United States (HTS), 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 or pedicure preparations: lip make-up preparations. The duty rate will be 4.9 percent ad valorem. The applicable HTS subheading for Item No. 10022-CM Mini Cosmetic Kit and Item No. 10025-CK Double Cosmetic Kit will be 3304.99.1000, Harmonized Tariff Schedule of the United States (HTS), 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 or pedicure preparations: other: other. The duty rate will be 4.9 percent ad valorem. Cosmetics are subject to the regulations and requirements of the Food and Drug Administration (FDA). Questions regarding FDA requirements may be addressed to the Food and Drug Administration, 5600 Fishers Lane, Rockville Lane, Rockville, Maryland 20857. The telephone number is (301) 443-3370. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have already been filed, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport

N071478 September 8, 2009 CLA-2-33:OT:RR:NC:2:240 CATEGORY: Classification TARIFF NO.: 3304.10.0000 Ms. Cindy Metcalf Mary Kay Inc. Transportation and Logistics Division 16251 Dallas Pkwy. Addison, TX 75001 RE: The tariff classification of Mary Kay® lip preparations from Canada Dear Ms. Metcalf: In your letter dated July 31, 2009, you requested a tariff classification ruling. Four samples from the Mary Kay® product line were submitted for review with your ruling request. The samples included a .05 oz. stick of lip primer, .3 oz. tube of lip balm, .06 oz. stick of tinted lip balm with sunscreen, and a .3 oz. tube of lip mask. The samples are being returned as requested. The Timewise® Age-Fighting Lip Primer is a lip preparation indicated for use to fight lines and winkles, prevents lipstick and lip gloss from feathering and bleeding, and can be used to extend the wear of lipstick or gloss. The Satin Lips® Lip Mask and Lip Balm can be used as a two-step lip care system. The lip mask contains miniature buffing beads for exfoliation and the lip balm is applied to moisturize dry, rough lips. The Mary Kay® Tinted Lip Balm Sunscreen SPF 15 provides color, moisturizes, and protects lips against harmful UVA/UVB rays. The products, each sold separately, are lip preparations put up for retail sale. The applicable subheading for the lip preparations will be 3304.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Beauty or make-up preparations for the care of the skin (other than medicaments), including sunscreen or sun tan preparations; manicure or pedicure preparations: Lip make-up preparations. 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/. The marking statute, section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly and permanently as the nature of the article (or its container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article. As provided in section 134.41(b), Customs Regulations (19 CFR 134.41(b)), the country of origin marking is considered conspicuous if the ultimate purchaser in the U.S. is able to find the marking easily and read it without strain. With regard to the permanency of a marking, section 134.41(a), Customs Regulations (19 CFR 134.41(a)), provides that as a general rule marking requirements are best met by marking worked into the article at the time of manufacture. For example, it is suggested that the country of origin on metal articles be die sunk, molded in, or etched. However, section 134.44, Customs Regulations (19 CFR 134.44), generally provides that any marking that is sufficiently permanent so that it will remain on the article until it reaches the ultimate purchaser unless deliberately removed is acceptable. Applying the Marking Rules set forth in section 304 of the Tariff Act of 1930, as amended, and section 134 of the Customs Regulations, we find that the prototype samples of the lip preparations submitted with your ruling request were not properly marked with the country of origin. The lip preparations must be legibly, conspicuously and permanently marked to show Canada as the country of origin. 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. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division

NY I88769 December 12, 2002 CLA-2-33:RR:NC:2:240 I88769 CATEGORY: Classification TARIFF NO.: 3304.10.0000; 4202.32.2000 Ms. Shirley Price Funrise Toy Corporation 6115 Variel Avenue Woodland Hills, CA 91367 RE: The tariff classification of a Play N Pretty Beauty Lip Set from Hong Kong Dear Ms. Price: In your letter dated November 1, 2002, you requested a tariff classification ruling. A sample of the Play N Pretty Beauty Lip Set, Item Number 21817, was submitted with your inquiry and is being returned. The set consists of three tubes of lipstick, three interlocking plastic containers of lipgloss and a pouch. The pouch, measuring 3 inches in diameter, is of a kind similar to a coin purse. It is composed of polyvinyl chloride (PVC) with a zipper closure. The items are blister packed for retail sale as a set. For tariff classification purposes, the Play N Pretty Beauty Lip Set does not comprise a set and each component will be classified separately under its appropriate heading. The applicable subheading for lipgloss and lipstick will be 3304.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides Beauty or make-up preparations and preparations for the care of the skin (other than medicaments), including sunscreen or sun tan preparations; manicure or pedicure preparations: Lip make-up preparations….. The rate of duty will be free. The duty rate for 2003 will remain the same. The applicable subheading for the PVC pouch will be 4202.32.2000, HTS, which provides for Articles of a kind normally carried in the pocket or in the handbag: With outer surface of sheeting of plastic or of textile materials: With outer surface of sheeting of plastic: Other….. The rate of duty will be 20% ad valorem. The duty rate for 2003 will remain the same. Perfumery, cosmetic and toiletry products are subject to the requirements of the Food and Drug Cosmetic Act, which is administered by the U.S. Food and Drug Administration. You may contact them at 5600 Fishers Lane, Rockville, Maryland 20857. 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. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

NY J89240 September 25, 2003 CLA-2-33:RR:NC:2:240 J89240 CATEGORY: Classification TARIFF NO.: 3304.10.0000; 4202.32.2000 Ms. Shirley Price Funrise Toy Corporation 6115 Variel Avenue Woodland Hills, CA 91367-3727 RE: The tariff classification of Play N Pretty Beauty Lip Set from China Dear Ms. Price: In your letter dated September 12, 2003 you requested a tariff classification ruling. A sample of the Play N Pretty Beauty Lip Set, Item Number 22166, was submitted with your inquiry and is being returned. The set consists of three tubes of lipstick, three interlocking plastic containers of lipgloss and a pouch. The pouch, measuring 3 inches in diameter, is of a kind similar to a coin purse. It is composed of polyvinyl chloride (PVC) with a zipper closure. The makeup is made in the United Sates and all other components are made and packaged for retail sale as a set in China. You suggest classification in subheading 9503.00.0000, (HTS) which provides for Other toys, put up in sets or outfits, and parts and accessories thereof. A toy set for role playing should include more than just cosmetics. The items in the set are age appropriate cosmetics a child can use for adornment and not a toy. This item also does not qualify as a cosmetic set. The pouch is similar to a coin purse and can be used to hold other items. For classification purposes, each component in the Play N Pretty Beauty Lip Set will be classified separately under its appropriate heading. The applicable subheading for lipgloss and lipstick will be 3304.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides Beauty or make-up preparations and preparations for the care of the skin (other than medicaments), including sunscreen or sun tan preparations; manicure or pedicure preparations: Lip make-up preparations….. The rate of duty will be free. The applicable subheading for the PVC pouch will be 4202.32.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for Articles of a kind normally carried in the pocket or in the handbag: With outer surface of sheeting of plastic or of textile materials: With outer surface of sheeting of plastic: Other….. The rate of duty will be 20% ad valorem. Perfumery, cosmetic and toiletry products are subject to the requirements of the Food and Drug Cosmetic Act 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 (202) 418-3412. 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. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

NY B83661 April 16, 1997 CLA-2-39:RR:NC:SP:222 B83661 CATEGORY: Classification TARIFF NO.: 3304.10.0000; 3304.30.0000; 3926.40.0000; 6805.20.0000 Ms. Lori Aldinger Rite Aid Corporation P. O. Box 3165 Harrisburg, PA 17105 RE: The tariff classification of manicure items from China. Dear Ms. Aldinger: In your letter dated March 17, 1997, you requested a tariff classification ruling. The submitted sample is identified as item #971368, Deluxe Pretty Fingers Manicure Tray-N-Things. This item consists of two sets of plastic, adhesive artificial fingernails, three plastic bottles of nail polish, three plastic tubes of lipstick, three emery boards, three cards of nail decals and a plastic manicure tray. FDA approval is required for the nail polish and lipstick. This item is not considered a set for tariff purposes. The applicable subheading for the lipstick will be 3304.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for beauty or make-up preparations and preparations for the care of the skin...manicure or pedicure preparations: lip make-up preparations. The rate of duty will be 2 percent ad valorem. The applicable subheading for the nail polish will be 3304.30.0000, HTS, 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 or pedicure preparations: manicure or pedicure preparations. The rate of duty will be 2 percent ad valorem. The applicable subheading for the plastic artificial adhesive fingernails, and the cards of nail decals will be 3926.40.0000, HTS, which provides for other articles of plastic and articles of other materials of headings 3901 to 3914: Statuettes and other ornamental articles. The rate of duty will be 5.3 percent ad valorem. The applicable subheading for the emery boards will be 6805.20.0000, HTS, which provides for natural or artificial abrasive powder or grain, on a base of textile material, of paper, of paperboard or of other materials, whether or not cut to shape or sewn or otherwise made up: on a base of paper or paperboard only. The rate of duty will be 1 percent ad valorem . 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 Alice Masterson at 212-466-5892. Sincerely, Gwenn Klein Kirschner Chief, Special Products Branch National Commodity Specialist Division

NY J86655 July 24, 2003 CLA-2-33:RR:NC:2:240 J86655 CATEGORY: Classification TARIFF NO.: 3304.10.0000; 3304.99.5000 Ms. Stacy Bauman American Shipping Company Inc 140 Sylvan Avenue Englewood Cliffs, NJ 07632 RE: The tariff classification of bulk lipstick and cheek stick blush of US origin molded and packaged in China Dear Ms. Bauman: In your letter dated July 1, 2003 you requested a tariff classification ruling on behalf of your client Topline Products Company. Bulk lipstick mass and cheek blush of US origin are sent to China for processing and retail packaging. The lipstick mass and cheek blush mass are warmed to obtain a consistency that can be poured. The mass is poured into tubular molds and cooled to its original consistency to form the “stick” or “bullet” shape of the individual cosmetic. Each lipstick bullet or cheek blush stick is inserted into the base of the retail tube applicator, which is manufactured in China. A plastic cap is placed over the applicator. Two alternative types of packaging are used to prepare the cosmetic for sale; the product is either placed in a folded carton or on a blister card. There is no alteration or addition to the ingredients or formula. Subheading 9801.00.10, HTSUS, provides for the free entry of products of the U.S. that are exported and returned without having been advanced in value or improved in condition by any process of manufacture or other means while abroad, provided the documentary requirements of section 10.1, Customs Regulations (19 CFR 10.1 are met. While some change in the condition of the product while it is abroad is permissible, operations that either advance the value or improve the condition of the exported product render it ineligible for duty free entry upon return to the U.S. The mere repackaging of the item, even for the purpose of resale to the ultimate consumer, is not sufficient to preclude the merchandise from being classified under to subheading 9801.00.10, HTSUS. Based upon the foregoing facts, we find that the processes performed in China constitute more than mere repackaging of the bulk lipstick. Subheading 9802.00.50, HTSUS, provides a partial duty exemption for articles returned to the U.S. after having been exported to be advanced in value or improved in condition by means of repairs or alterations. Such articles are dutiable only upon the value of the foreign repairs or alterations, provided the documentary requirements of section 10.8, Customs Regulations (19 CFR 10.8 are satisfied. However, entitlement to this tariff treatment is precluded in circumstances where the operations performed abroad destroy the identity of the articles or create new or commercially different articles. Tariff treatment under subheading 9802.00.50, HTSUS, is also precluded where the exported articles are incomplete for their intended use prior to the foreign processing. Repairs and alterations are made to completed articles and do not include intermediate processing operations that are performed as a matter of course in the preparation or the manufacture of finished articles. Since the cosmetic mass formulations exported from the U.S. can only be used to make cosmetics in tube applicators for retail sale, there is no viable commercial use of the exported article until it undergoes the further processing operations in China. In order for this cosmetic mass to be put into a form suitable for its intended use as lipstick or cheek blush by consumers, it must first be shaped into "bullet" or stick configurations, and then inserted into applicators. Not until these processes occur can a consumer effectively apply this lipstick or cheek blush product We find that the lipstick mass and cheek blush mass exported to China are not completed articles because they are not in a condition suitable for the intended use prior to the foreign processing operations. The foreign operations consisting of heating the mass until it can be poured, forming it into stick or bullet shapes in molds, cooling the stick shapes, and inserting the sticks into individual applicator tubes are more than mere packaging operations. Instead, these operations constitute necessary finishing steps in the total manufacturing process of the finished article, which is begun in the U.S. Since these operations are not alterations, within the meaning of subheading 9802.00.50, HTSUS, the packaged lipstick and cheek blush products imported into the U.S. are not eligible for a partial duty exemption under that tariff provision. Section 304 of the Tariff Act of 1930, as amended (19 U.S.C.1304), provides that, unless excepted, every article of foreign origin imported into the United States shall be marked in a conspicuous place as legibly, indelibly, and permanently as the nature of the article (or container) will permit, in such a manner as to indicate to the ultimate purchaser in the United States the English name of the country of origin of the article. Merchandise that is "of foreign origin," i.e., of a country of origin other than that of the U.S., is subject to the requirements of 19 U.S.C. 1304). In Upjohn Co. v. United States, 623 F. Supp. 1281 (CIT 1985), the U.S. Court of International Trade stated that: [e]xported American products retain their identity as American products, provided they are not transformed into new products while abroad." Customs has ruled that products of the U.S. which are exported for further processing and subsequently returned, are not subject to country of origin marking upon importation to the U.S. unless the further processing in the foreign country constituted a substantial transformation of the product. It is our determination that the foreign processes do not constitute a substantial transformation and the lipstick and cheek blush remain products of the United States. Accordingly, the imported cosmetic powders are not subject to the country of origin marking requirements of 19 U.S.C. 1304. If a good is determined to be an article of U.S. origin, it is not subject to the country of origin marking requirements of 19 U.S.C. §1304. Whether an article may be marked with the phrase "Made in the USA" or similar words denoting U.S. origin, is an issue under the authority of the Federal Trade Commission (FTC). We suggest that you contact the FTC Division of Enforcement, 6th and Pennsylvania Avenue, N.W., Washington, D.C. 20508 on the propriety of proposed markings indicating that an article is made in the U.S. The applicable subheading for the lipstick will be 3304.10.000, Harmonized Tariff Schedule of the United States (HTS), 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: Lip make-up preparations. The rate of duty will be free. The applicable subheading for the cheek blush stick will be 3304.99.5000, Harmonized Tariff Schedule of the United States (HTS), 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. 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 is 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 (202) 418 3412. 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. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

NY A83109 May 22 1996 CLA-2:33:RR:NC:2:240 A83109 CATEGORY: Classification TARIFF NO.: 3304.10.0000; 3304.30.0000; 3304.91.0010; 3304.99.5000; 6805.20.0000 Mr. Michael Rosbach Rite Aid P.O. Box 3185 Harrisburg, PA 17105. RE: The tariff classification of four "Kisses & Girls Play Make Up" from Taiwan Dear Mr. Rosbach: In your letter dated April 26, 1996, you requested a tariff classification ruling. Four samples of "Kisses & Girls Play Make Up" were submitted with your inquiry. The assorted package combinations have been designated Rite Aid Item # 962626 with different PIC numbers.. Each package contains various cosmetic items.. "Kisses & Girls Cosmetic Case Set", PIC # OF00016, consists of a rectangular plastic case containing two rectangular pans of powdered blush, four round pans of powdered blush, two stackable tubes of lipstick, a sponge applicator, and a blush brush . "Kisses & Girls Cosmetic Case Set", PIC # OF00018, consists of a blistered package containing sic small tubes of lipstick, four round containers of cream eyeshadow, and four round containers of cream blush. "Kisses & Girls Cosmetic Scented Lip Gloss", PIC # OF00015, consists of a rectangular plastic case containing four pans of cream lip gloss in the shapes of the four fruits. "Kisses & Girls Cosmetic Peel Off Nail Polish with Emery Board", PIC # OF00014, consists of a blister package containing one lipstick tube, one bottle of peel off nail polish, and one emery board. The items are not considered to be a set for Customs purposes. The applicable subheading for the "Kisses & Girls Cosmetic Case Set", PIC # OF00016 will be 3304.91.0010, Harmonized Tariff Schedule of the United States (HTS), 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 or pedicure preparations: other: powders, whether or not compressed, rouges. The rate of duty will be 2.9 percent ad valorem. The applicable subheading for the "Kisses & Girls Cosmetic Case Set", PIC # OF00018 will be 3304.99.5000, Harmonized Tariff Schedule of the United States (HTS), 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 or pedicure preparations: other: other. The rate of duty will be 2.9 percent ad valorem The applicable subheading for the "Kisses & Girls Cosmetic Scented Lip Gloss", PIC # OF00015 will be 3304.10.0000, Harmonized Tariff Schedule of the United States (HTS), 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 or pedicure preparations: lip make-up preparations. The rate of duty will be 2.9 percent ad valorem The applicable subheadings for the "Kisses & Girls Cosmetic Peel-Off Nail Polish with Emery Board", PIC # OF00014 will be 3304.10.0000 for the lipstick, Harmonized Tariff Schedule of the United States (HTS), which provides for lip make-up preparations. The rate of duty will be 2.9 percent ad valorem. The nail polish is classifiable in 3304.30.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for manicure or pedicure preparations. The rate of duty will be 2.9 percent ad valorem. The emery board is classifiable in 6805.20.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for natural or artificial abrasive powder or grain, on a base of textile material, of paper, of paperboard or of other materials, whether or not cut to shape or sewn or otherwise made up: on a base of paper or paperboard only. The rate of duty will be 1.5 percent ad valorem. Cosmetics are subject to the regulations of the Food and Drug Administration. You may contact them at 5600 Fishers Lane, Rockville, Maryland 20857, telephone number (202) 443-3380. . 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 212-466-5768. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division

NY L88154 October 27, 2005 CLA-2-33:RR:NC:2:240 L88154 CATEGORY: Classification TARIFF NO.: 3304.10.0000; 3304.30.0000; 3304.99.5000; 3926.90.9880 Mr. Ken August Fun World / Div. of Easter Unlimited, Inc. 80 Voice Road Carle Place, NY 11514 RE: The tariff classification of Makeup Crayons, Pixie Dust and Nail Polish & Lipstick Assortment from China Dear Mr. August: In your letter dated October 10, 2005 you requested a tariff classification ruling. Four samples were submitted for review with your ruling request and will not be returned. Item no. 9508, consists of a plastic tray containing five shades of grease make-up crayons. Two samples of Item no. 9471 were submitted each containing a bottle of nail polish and a tube of lipstick. Item no. 9476, described as Pixie Dust, consists of a tube of glitter dust and a brush applicator. The glitter dust is composed of polyethylene terephthalate and acrylates copolymer. Each item is blister packed for retail sale on a cardboard backing. The items are indicated for use as disguise makeup kits for Halloween or for other occasions. For tariff classification purposes, Item no. 9471 is not a set and each item will be classified separately under its appropriate heading. Item no. 9476 is a set with the essential character imparted by the glitter dust. Item no. 9508 is a make-up preparation. The applicable for the Lipstick will be 3304.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provided for Beauty or make-up preparations and preparation for the care of the skin (other than medicaments), including sunscreen or sun tan preparations; manicure or pedicure preparations: Lip make-up preparations. The rate of duty will be free. The applicable for Nail polish will be 3304.30.0000, Harmonized Tariff Schedule of the United States (HTS), which provided for Beauty or make-up preparations and preparation for the care of the skin (other than medicaments), including sunscreen or sun tan preparations; manicure or pedicure preparations: Manicure or pedicure preparations. The rate of duty will be free. The applicable subheading for Makeup Crayons will be 3304.99.5000, Harmonized Tariff Schedule of the United States (HTS), 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 or pedicure preparations: Other: Other: Other. The rate of duty will be free. The applicable subheading for Pixie Dust will be 3926.90.9880, Harmonized Tariff Schedule of the United States (HTS), which provides for Other articles of plastics, Other. The rate of duty will be 5.3 percent ad valorem. 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 (202) 418-3412. 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. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

NY D89256 March 26, 1999 CLA-2-33:RR:NC:2:240 D89256 CATEGORY: Classification TARIFF NO.: 3304.10.0000; 3304.30.0000; 3304.99.5000; 9615.19.6000 Mr. Kevin Maher C-Air CHB 153-66 Rockaway Boulevard Jamaica, New York 11434 RE: The tariff classification of Glamour Gear “Fashion Fun Set “from Taiwan Dear Mr. Maher: In your letter dated March 17, 1999 you requested a tariff classification ruling on behalf of your client Roseart Industries. A sample of style # 5218-24 Glamour Gear “Fashion Fun Set” was submitted with your inquiry, and is being returned as requested. The retail package contains a lipstick tube, a bottle of nail polish, a bottle of roll-of body glitter and two hair barrettes. The product is marketed for young girls. The Glamour Gear “Fashion Fun Set” does not contain items which are put up together to meet a particular need or carry out a specific activity. For Customs purposes, the goods do not comprise a set, therefore, each article will be separately classified. The applicable HTS subheading for the lipstick will be 3304.10.0000, Harmonized Tariff Schedule of the United States (HTS), 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 or pedicure preparations: Lip make-up preparations... The duty rate will be free. The applicable subheading for the nail polish will be 3304.30.0000, Harmonized Tariff Schedule of the United States (HTS), 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 or pedicure preparations: Manicure or pedicure preparations. The rate of duty will be free. The applicable subheading for the roll-on body glitter will be 3304.99.5000, Harmonized Tariff Schedule of the United States (HTS), 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 or pedicure preparations:: Other: Other. The rate of duty will be free. The applicable subheading for the hair clips will be 9615.19.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for Combs, hair-slides and the like; Combs, hair-slides and the like: Other: Other. The rate of duty will be 11 percent ad valorem. Cosmetics are subject to the regulations and requirements of the Food and Drug Administration (FDA). Questions regarding FDA requirements may be addressed to the Food and Drug Administration, 5600 Fishers Lane, Rockville Lane, Rockville, Maryland 20857. The telephone number is (301) 443-3370. 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 212-637-7066. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

NY G86199 January 25, 2001 CLA-2-33:RR:NC:2:240 G86199 CATEGORY: Classification TARIFF NO.: 3304.10.0000; 3304.30.0000; 3304.99.5000; 4202.32.2000; 5601.30.0000 Mr. Joseph R. Hoffacker Barthco Trade Consultants, Inc. 7575 Holstein Avenue Philadelphia, PA 19153 RE: The tariff classification of “Pretend Cosmetic Set” from China Dear Mr. Hoffacker: In your letter dated January 3, 2001, on behalf of your client Market USA, you requested a tariff classification ruling. A sample of the “Pretend Cosmetic Set” was submitted with your inquiry and is being returned as requested. The “Pretend Cosmetic Set” consists of a pouch containing lipstick, nail polish, body glitter gel and glitter. The zippered coin purse, measuring 4” x 3½”, is composed of clear polyvinyl chloride (PVC) sheeting with attached spilt metal ring. The “Pretend Cosmetic Set” does not contain items which are put up together to meet a particular need or carry out a specific activity. For Customs purposes, the items do not comprise a set and each component will be separately classified. The applicable subheading for the lipstick will be 3304.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Beauty or make-up preparations for the care of the skin (other than medicaments), including sunscreen or sun tan preparations; lip make-up preparation….. The rate of duty will be free. The applicable subheading for the nail polish will be 3304.30.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Beauty or make-up preparations for the care of the skin (other than medicaments), including sunscreen or sun tan preparations; manicure or pedicure preparations….. The rate of duty will be free. The applicable subheading for the body glitter gel will be 3304.99.5000, Harmonized Tariff Schedule of the United States (HTS), 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 or pedicure preparations: Other: Other….. The rate of duty will be free. The applicable subheading for the coin purse will be 4202.32.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for Articles of a kind normally carried in the pocket or the handbag: With outer surface of sheeting of plastic: Other….. The rate of duty will be 20 percent ad valorem. The applicable subheading for the glitter will be 5601.30.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Textile flock and dust and mill neps. The rate of duty will be 1.5 percent ad valorem. Perfumery, cosmetic and toiletry products are subject to the requirements of the Federal Food, Drug, and Cosmetic Act, which is administered by the U.S. Food and Drug Administration. You may contact them at 5600 Fishers Lane, Rockville, Maryland 20857. 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 212-637-7066. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

NY D89525 March 26, 1999 CLA-2-33:RR:NC:2:240 D89525 CATEGORY: Classification TARIFF NO.: 3304.10.0000; 3304.30.0000; 7117.90.5500; 7117.90.7500; 9615.19.6000 Mr. Kevin Maher C-Air CHB 153-66 Rockaway Boulevard Jamaica, New York 11434 RE: The tariff classification of Color Gear “Color Fun Set “from Taiwan Dear Mr. Maher: In your letter dated March 17, 1999 you requested a tariff classification ruling on behalf of your client Roseart Industries. A sample of style # 5218-24 Color Gear “Color Fun Set” was submitted with your inquiry, and is being returned as requested. The retail package contains two metal hair clips with a plastic flower attached to the ends, a plastic ring, a bottle of nail polish and a lipstick tube. The product is marketed for young girls. The Color Gear “Color Fun Set” does not contain items which are put up together to meet a particular need or carry out a specific activity. For Customs purposes, the goods do not comprise a set, therefore, each article will be separately classified. The applicable HTS subheading for the lipstick will be 3304.10.0000, Harmonized Tariff Schedule of the United States (HTS), 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 or pedicure preparations: Lip make-up preparations... The duty rate will be free. The applicable subheading for the nail polish will be 3304.30.0000, Harmonized Tariff Schedule of the United States (HTS), 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 or pedicure preparations: Manicure or pedicure preparations. The rate of duty will be free. The applicable subheading for the plastic ring will be 7117.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for Imitations jewelry: Other: Other: Valued not over 20 cents per dozen pieces or parts: Other. The rate of duty will be 7.2 percent ad valorem. If valued over 20 cents per dozen the applicable subheading will be 7117.90.7500, Harmonized Tariff Schedule of the United States (HTS), which provides for Imitations jewelry: Other: Other: Valued over 20 cents per dozen pieces or parts: Other. The rate of duty will be free. The applicable subheading for the hair clips will be 9615.19.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for Combs, hair-slides and the like; Combs, hair-slides and the like: Other: Other. The rate of duty will be 11 percent ad valorem. Cosmetics are subject to the regulations and requirements of the Food and Drug Administration (FDA). Questions regarding FDA requirements may be addressed to the Food and Drug Administration, 5600 Fishers Lane, Rockville Lane, Rockville, Maryland 20857. The telephone number is (301) 443-3370. 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 212-637-7066. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division 

NY D87510 February 24, 1999 CLA-2-33:RR:NC:2:240 D87510 CATEGORY: Classification TARIFF NO.: 3304.10.0000; 3304.20.0000; 3307.90.0000; 4202.22.1500; 9616.20.0000 Mr. Tom Paciaffi Coronet Brokers Corp. P.O. Box 300764 Cargo Bldg. 80 - JFK Airport Jamaica, New York 11430-0764 RE: The tariff classification of a Children’s Make-up Kit from China Dear Mr. Paciaffi: In your letter dated January 28, 1999, on behalf of your client Pyramid Accessories Inc., you requested a tariff classification ruling. A sample was submitted with your inquiry and is being returned as requested. The sample consists of a small, circular shaped, zippered handbag made of plastic sheeting. The bag contains a heart shaped compact consisting of two shades of eye shadow and a tiny heart shaped sponge applicator. Also included are two shades of lipstick and a small package containing body glitters. The Children’s Make-up Kit does not contain items which are put up together to meet a particular need or carry out a specific activity. For Customs purposes, the goods do not comprise a set. The handbag is not a kind normally used for packing such items and is clearly suitable for repetitive use. Therefore, each article will be classified in their own appropriate heading. The applicable HTS subheading for the Lipstick will be 3304.10.0000, Harmonized Tariff Schedule of the United States (HTS), 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 or pedicure preparations: Lip make-up preparations..... The duty rate will be free. The applicable HTS subheading for the Eye shadow will be 3304.20.0000, Harmonized Tariff Schedule of the United States (HTS), 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 or pedicure preparations: Eye make-up preparations..... The duty rate  will be free. The applicable HTS subheading for the Body glitters will be 3307.90.0000, Harmonized Tariff Schedule of the United States (HTS), 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; prepared room deodorizers, whether or not perfumed or having disinfectant properties: Other..... The duty rate will be 5.4 percent ad valorem. The applicable HTS subheading for the Handbag will be 4202.22.1500, Harmonized Tariff Schedule of United States (HTS), which provides for Handbags, whether or not with shoulder strap, including those without handle: With outer surface of sheeting of plastic or of textile materials: With outer surface of sheeting of plastic..... The duty rate will be 18 percent ad valorem. The applicable HTS subheading for the Sponge applicator will be 9616.20.0000, Harmonized Tariff Schedule of United States (HTS), which provides for Power puffs and pads for the application of cosmetics or toilet preparations..... The rate of duty will be 4.3 percent ad valorem. Cosmetics are subject to the regulations and requirements of the Food and Drug Administration (FDA). Questions regarding FDA requirements may be addressed to the Food and Drug Administration, 5600 Fishers Lane, Rockville Lane, Rockville, Maryland 20857. The telephone number is (301) 443-3370. 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 212-637-7066. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

NY G87523 March 28, 2001 CLA-2-33:RR:NC:2:240 G87523 CATEGORY: Classification TARIFF NO.: 3304.10.0000; 3304.30.0000; 3304.99.5000; 4202.92.4500; 9615.11.4000 Ms. Stacy L. Weinberg Grunfeld, Desiderio, Lebowitz, Silverman & Klestadt LLP 245 Park Avenue – 33rd Floor New York, New York 10167-3397 RE: The tariff classification of Lil’ Daisy Bowlers Color Tote Make-up Set from China Dear Ms. Weinberg: In your letter dated February 28, 2001, on behalf of your client Markwins International, you requested a tariff classification ruling. A sample of the Lil’ Daisy Bowlers Color Tote Make-up Set, Style No. EE07, was submitted with your inquiry and is being returned as requested. The set consists of a zippered carrying bag containing two bottles of nail polish, two tubes of lipstick, two plastic flower hair clips and one tube of body glitter gel. The bag, designed to resemble a mini bowling bag, is constructed of polyvinyl chloride (PVC). It is unlined, has double handles and a clear plastic front panel permitting easy view. The item is of a kind similar to a toiletry/travel bag. For Customs purposes, the item is not a set and each component will be separately classified. The applicable subheading for the lipstick will be 3304.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Beauty or make-up preparations for the care of the skin (other than medicaments), including sunscreen or sun tan preparations; lip make-up preparation….. The rate of duty will be free. The applicable subheading for the nail polish will be 3304.30.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Beauty or make-up preparations for the care of the skin (other than medicaments), including sunscreen or sun tan preparations; manicure or pedicure preparations….. The rate of duty will be free. The applicable subheading for the body glitter gel will be 3304.99.5000, Harmonized Tariff Schedule of the United States (HTS), 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 or pedicure preparations: Other: Other….. The rate of duty will be free. The applicable subheading for the carrying bag will be 4202.92.4500, HTS, which provides for Travel, sports and similar bags, with outer surface of plastic sheeting: Other….. The duty rate will be 20 percent ad valorem. The applicable subheading for the hair clips will be 9615.11.4000, HTS, which provides for Combs, hair-slides and the like; hairpins, curling pins, curling grips, hair-curlers and the like, other than those of heading 8516, and parts thereof: Of hard rubber or plastics: Other: Not set with imitation pearls or imitations gemstones….. The rate of duty will be 5.3 percent ad valorem. Perfumery, cosmetic and toiletry products are subject to the requirements of the Federal Food, Drug, and Cosmetic Act, which is administered by the U.S. Food and Drug Administration. You may contact them at 5600 Fishers Lane, Rockville, Maryland 20857. 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 212-637-7066. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

NY L84640 May 5, 2005 CLA-2-96:RR:NC:SP:233 L84640 CATEGORY: Classification TARIFF NO.: 4402.92.4500; 9603.29.4010; 9603.29.8010; 7117.90.5500; 7117.90.7500; 3304.10.0000 Mr. Randy Williams Seasons USA, Inc. 18644 E. Powers Lane Aurora, CO 80015 RE: The tariff classification of a “Girls Accessories Bag” from China. Dear Mr. Williams: In your letter dated April 22, 2205, you requested a tariff classification ruling. The submitted sample is identified as Style no. 20302 “Girls Accessories Bag.” The item consists of a zippered double handle tote bag wholly of Polyvinyl Chloride (PVC) plastic sheeting. The bag contains one plastic hairbrush measuring 5” in length, one plastic beaded necklace, one plastic beaded bracelet and a tube of lipstick. 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. The “Girls Accessories Bag” is not considered to be a set for tariff classification purposes since the components are not put up together to meet a particular need or carry out a specific activity. Therefore, the contents must be classified separately. Your sample is being returned as requested. The applicable subheading for the tote bag will be 4202.92.4500, Harmonized Tariff Schedule of the United States (HTS), which provides for “Travel, sports and similar bags, with outer surface of sheeting of plastic, Other.” The rate of duty will be 20% ad valorem. The applicable subheading for the hairbrush, if valued not over 40 cents each, will be 9603.29.4010, HTS, which provides for “Hairbrushes valued not over 40 cents each.” The rate of duty will be 0.2 cents each plus 7% ad valorem. The applicable subheading for the hairbrush, if valued over 40 cents each, will be 9603.29.8010, HTS, which provides for “Hairbrushes valued over 40 cents each.” The rate of duty will be 0.3 cents each plus 3.6% ad valorem. The applicable subheading for the plastic beaded necklace and the plastic beaded bracelet, if valued not over 20 cents per dozen pieces or parts, will be 7117.90.5500, HTS, which provides for “Imitation jewelry: Other: Other: Valued not over 20 cents per dozen pieces or parts: Other.” The rate of duty will be 7.2% ad valorem. The applicable subheading for the plastic beaded necklace and the plastic beaded bracelet, if valued over 20 cents per dozen pieces or parts, will be 7117.90.7500, HTS, which provides for “Imitation jewelry: Other: Other: Valued over 20 cents per dozen pieces or parts: Other: Of plastics.” The rate of duty will be Free. The applicable subheading for the lipstick will be 3304.10.0000, HTS, which provides for “Lip make-up preparations.” 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 is 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 (202) 418 3412. 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 Lawrence Mushinske at 646-733-3036. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

NY G88439 April 4, 2001 CLA-2-33:RR:NC:2:240 G88439 CATEGORY: Classification TARIFF NO.: 3304.10.0000; 3304.20.0000; 3304.30.0000; 3304.99.5000; 4823.90.6500; 9615.11.4000; 9616.20.0000 M Ms. Stacey L. Weinberg Grunfeld, Desiderio, Lebowitz, Silverman & Kledstadt LLP 245 Park Avenue 33 Floor New York, NY 10167-3397 RE: The tariff classification of Make-Up Set Style EE06 from China Dear Ms. Weinberg: In your letter dated March 12, 2001 you requested a tariff classification ruling on behalf of your client Markwins International. A sample of Make-Up Set Style EE06 was submitted for review, and is being returned to you as requested. Make-Up Set Style EE06 consists of a paperboard ‘photo box” container filled with cosmetics and hair clips. The container is constructed of coated paperboard with a plastic covering on the lid and base. The container measures approximately 5 ¼ inches in length, 7 ¼ inches in width, and 1 ¾ inches in depth. The lid of the ‘photo box’ contains a glitter and colored water filled frame with an opening for a photograph. The container may be used as a photo box when the fitted tray is removed. The cosmetics and hair clips are fitted in a plastic tray. The products consist of two bottles of nail polish, two tubes of lipstick, two pallets of eye shadow, a tube of body glitter, two sponge make-up applicators, and four plastic flower hair clips. The Make-Up Set Style EE06 is not a set for tariff purposes. The items will be separately classified. The applicable subheading for the lipstick will be 3304.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Lip make-up preparations. The rate of duty will be free. The applicable subheading for the eye shadow will be 3304.20.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Eye make-up preparations. The rate of duty will be free. The applicable subheading for the nail polish will be 3304.30.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Manicure or pedicure preparations. The rate of duty will be free. The applicable subheading for the body glitter will be 3304.99.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for Beauty or make-up preparations and preparations for the care of the skin: Other. The rate of duty will be free. The applicable subheading for the paperboard ‘photo box’ container will be 4823.90.6500, Harmonized Tariff Schedule of the United States (HTS), which provides for Other articles of coated paper or paperboard. The rate of duty will be 1.7 percent ad valorem. The applicable subheading for the plastic hair clips will be 9615.11.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for Combs, hair-slides and the like; hairpins, curling pins, curling grips, hair-curlers and the like, other than those of heading 8516, and parts thereof: Not set with imitation pearls or imitation gemstones. The rate of duty will be 5.3 percent ad valorem. The applicable subheading for the cosmetic make-up applicators will be 9616.20.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Powder puffs and pads for the application of cosmetics or toilet preparations. The rate of duty will be 4.3 percent ad valorem. Cosmetic and toiletry products are subject to the regulations of the Food and Drug Administration. You may contact them at 5600 Fishers Lane, Rockville, Maryland 20857. 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 212-637-7066. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

N018304 October 17, 2007 CLA-2-95:OT:RR:NC:2:224 CATEGORY: Classification TARIFF NO.: 9503.00.0080; 3304.10.0000; 3304.30.0000; 3304.99.5000; 3924.90.5600; 9603.30.2000 Ms. Tracy Beck Creative Designs Int’l, Ltd. 2540 Metropolitan Drive Trevose, PA 19053-6738 RE: The tariff classification of Hannah Montana toy outfits and Barbie makeup from China Dear Ms. Beck: In your letter dated September 27, 2007, you requested a tariff classification ruling. You are requesting the tariff classification on products that are identified as follows: two Barbie Storefront Makeup Assortments, item 82157, a Disney Hannah Montana Backstage Glam Kit, item 62211, and a Disney Hannah Montana Accessory Set, item 62527. The Barbie Makeup Assortment purple set consists of: lipstick, body glitter gel, lip gloss, nail polish, applicator, plastic mirror, and toe separators. The Barbie Makeup Assortment orange set consists of: lipstick, body glitter gel, lip gloss, nail polish, and toe separators. The Backstage Glam Kit (item 62211) consists of a carrying case, makeup, and a backstage pass. The Accessory Set (item 62527) is comprised of: a tote, play microphone, hair extensions, sunglasses, headband, necklace, hair clips, earrings, and a bracelet. The Backstage Glam Kit and the Accessory Set together offer the opportunity for a child to truly pretend to be Hannah Montana either backstage or on stage. The correct classification for the two Hannah Montana sets will be as other toys in Chapter 95 of the HTSUS because of the role-playing aspect of each kit for children 5 years and older. The applicable subheading for the Hannah Montana Backstage Glam Kit and the Hannah Montana Accessory Set will be 9503.00.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tricycles, scooters, pedal cars and similar wheeled toys; dolls’ carriages; dolls, other toys; reduced-scale (“scale”) models…puzzles of all kinds; parts and accessories thereof…other. The rate of duty will be free. The two Barbie Makeup Assortments will not be classified as sets of heading/subheading 3304.99.5000. Although packaged together and marketed as sets for retail sale, the items are not designed to meet a particular need nor do they carry out a specific activity. For tariff classification purposes, the items will be classified separately under the appropriate headings. The applicable subheading for the lip gloss and lipsticks of the Barbie Makeup Assortments (item 82157) 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 or pedicure preparations: lip make-up preparations. The rate of duty will be free. The applicable subheading for the nail polish of the Barbie Makeup Assortments (item 82157) will be 3304.30.0000, 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 or pedicure preparations: manicure or pedicure preparations. The rate of duty will be free. The applicable subheading for the body glitter gel of the Barbie Makeup Assortments (item 82157) will be 3304.99.5000, 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 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. The applicable subheading for the cosmetic brush applicator of the Barbie Makeup Assortments (item 82157) will be 9603.30.2000, HTSUS, which provides for artists’ brushes, writing brushes and similar brushes for the application of cosmetics: valued not over 5 cents each. The rate of duty will be 2.6% ad valorem. The applicable subheading for the plastic mirror and the foam toe separators of the Barbie Makeup Assortments (item 82157) will be 3924.90.5600, HTSUS, which provides for tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics: other: other. The rate of duty will be 3.4% ad valorem. 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 Wayne Kessler at 646-733-3025. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

HQ 957707 June 26, 1995 CLA-2 R:C:F 957707 GGD CATEGORY: Classification TARIFF NO.: 3304.10.0000; 3304.20.0000; 3304.30.0000; 3304.91.0010; 4202.12.2020; 9603.30.6000 Ms. Grace Padilla W.J. Byrnes & Co. Post Office Box 280205 San Francisco, California 94128 RE: "Cosmetic Set;" Plastic Carrying Case and Cosmetics; Not Set Dear Ms. Padilla: This letter is in response to your inquiry of January 25, 1995, on behalf of your client, Sanrio, Inc., concerning the classification under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA), of an article identified as a "Cosmetic Set," imported from Taiwan. A sample was submitted with your request. FACTS: The sample article, identified by item no. 17362, consists of a molded plastic, semi oval-shaped carrying case with a handle and a slider lock. The case measures approximately 6-1/2 inches in length by 5-1/2 inches in width by 2-1/4 inches in depth (closed). The top half of the case is translucent. A flimsy plastic packer tray (with a flimsy, clear plastic top liner) is seated in the bottom half of the case's interior. The easily removable tray is fitted to hold cosmetic articles which consist of one lipstick, one bottle of nail polish, one shade of blush, five shades of cream eyeshadow, and two eyeshadow brushes. The complete article will be imported suitable for direct retail sale without repacking. ISSUE: Whether the article is properly classified as a set, or as individual, separately classifiable components. -2- LAW AND ANALYSIS: Classification under the HTSUS is made in accordance with the General Rules of Interpretation (GRIs). The systematic detail of the harmonized system is such that virtually all goods are classified by application of GRI 1, that is, according to the terms of the headings of the tariff schedule and any relative Section or Chapter Notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRI's may then be applied. The Explanatory Notes (ENs) to the Harmonized Commodity Description and Coding System, which represent the official interpretation of the tariff at the international level, facilitate classification under the HTSUS by offering guidance in understanding the scope of the headings and GRIs. As noted above, item no. 17362 consists of numerous individual components. The article cannot be classified by reference to GRI 1 because several of the components are classifiable in different headings. The lipstick, nail polish, eyeshadows, and blush are classifiable in heading 3304, HTSUS, as beauty or make-up preparations. The plastic case is classifiable in heading 4202, HTSUS, as a vanity case. The eyeshadow brushes are classifiable in heading 9603, HTSUS, as brushes. In pertinent part, GRI 2(b) states that: [t]he classification of goods consisting of more than one material or substance shall be according to the principles of rule 3. GRI 3(a) directs that the headings are regarded as equally specific when each of the three separate headings refers to part only of the items in a set put up for retail sale. Therefore, to determine under which provision the article will be classified, we look to GRI 3(b), which in pertinent part states that: goods put up in sets for retail sale, which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable. Explanatory Note VIII to GRI 3(b) provides the following guidance concerning the essential character determination: The factor which determines essential character will vary as between different kinds of goods. It may, for example, be determined by the nature of the material -3- or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods. Each cosmetic component is essentially similar in nature and value, and complements the other cosmetic components, providing play and adult grooming practice for young girls. The plastic case component, however, is unique. It serves to collect, organize, transport, and store the cosmetic components with which it is entered. Explanatory Note X(b) to GRI 3(b) relates that: For the purposes of this Rule, the term "goods put up in sets for retail sale" shall be taken to mean goods which: consist of products or articles put up together to meet a particular need or carry out a specific activity.... Although the plastic case is the component of greatest bulk, weight, and value, the substance of Explanatory Notes VII and X(b) indicates that the case's dissimilarity from the other components precludes it from providing the whole article with its essential character. The case and cosmetic components are not mutually complementary, not adapted to one another, and are not put up to meet a particular need or carry out a specific activity. Thus, the goods do not comprise a set. We next note that certain containers may be classified with the articles they are designed to hold, if the requirements of GRI 5(a) are met. In pertinent part, GRI 5(a) states that: Camera cases, musical instrument cases, gun cases, drawing instrument cases, necklace cases and similar containers, specially shaped or fitted to contain a specific article or set of articles, suitable for long- term use and entered with the articles for which they are intended, shall be classified with such articles when of a kind normally sold therewith. We note from the above that it is the case or container itself, which must be specially shaped or fitted to contain a specific set of articles. The flimsy plastic tray into which the cosmetic components are inserted is not a part of the actual container. Hence, we do not regard the plastic case as one that is specially shaped or fitted, and find that GRI 5(a) does not operate to make the container classifiable with its contents. Therefore, each individual component, in addition to the container, is separately classifiable. -4- HOLDING: The individual components of item no. 17362, packaged together for retail sale as a "Cosmetics Set," are separately classified as follows: The lipstick is properly classified in subheading 3304.10.0000, HTSUSA, the provision for "Beauty or make-up preparations...manicure or pedicure preparations: Lip make- up preparations." The applicable duty rate is 3.9 percent ad valorem. The eyeshadows are properly classified in subheading 3304.20.0000, HTSUSA, the provision for "Beauty or make-up preparations...manicure or pedicure preparations: Eye make- up preparations." The applicable duty rate is 3.9 percent ad valorem. The nail polish is properly classified in subheading 3304.30.0000, HTSUSA, the provision for "Beauty or make-up preparations...manicure or pedicure preparations: Manicure or pedicure preparations." The applicable duty rate is 3.9 percent ad valorem. The blush is properly classified in subheading 3304.91.0010, HTSUSA, the provision for "Beauty or make-up preparations... manicure or pedicure preparations: Other: Powders, whether or not compressed, Rouges." The applicable duty rate is 3.9 percent ad valorem. The carrying case is properly classified in subheading 4202.12.2020, HTSUSA, the provision for "Trunks, suitcases, vanity cases...holsters and similar containers;...: Trunks, suitcases, vanity cases...and similar containers: With outer surface of plastics or of textile materials: With outer surface of plastics, Structured, rigid on all sides: Trunks, suitcases, vanity cases and similar containers." The applicable duty rate is 20 percent ad valorem. The brushes are properly classified in subheading 9603.30.6000, HTSUSA, the provision for "Brooms, brushes...squeegees (other than roller squeegees): Artists' brushes, writing brushes and similar brushes for the application of cosmetics: Valued over 10 cents each." The applicable duty rate is 2.5 percent ad valorem. Lipstick, nail polish, eyeshadows, and blushes may be subject to regulations of the Food and Drug Administration (FDA). Questions regarding these products may be directed to: -5- FDA 5600 Fishers Lane Rockville, Maryland 20857 (301) 443-1544, 3170 Sincerely, John Durant, Director Commercial Rulings Division

NY A85580 August 2, 1996 CLA-2-33:RR:NC:FC:240 A85580 CATEGORY: Classification TARIFF NO.: 3304.10.0000; 3304.20.0000; 3304.91.0010; 3304.91.0050; 3926.40.0000 7009.91.1000; 9603.30.2000; 9603.30.4000; 9603.30.6000; 9616.20.0000 Ms. Debi Kline Family Dollar Stores, Inc. P.O. Box 1017 10401 Old Monroe Road Charlotte, N.C. 28201-1017 RE: The tariff classification of "Dream Girls Deluxe Beauty Set" from China Dear Ms. Kline: In your letter dated June 27, 1996, you requested a tariff classification ruling. A sample of the "Dream Girls Deluxe Beauty Set" was submitted with your inquiry and is being returned. The beauty set consists of five stackable stick lipsticks, six stackable stick creme eyeshadows, three heart shaped pans containing powdered eyeshadow, two rectangular pans containing powdered blush, one rectangular pan containing face powder, two tubes of lipstick, one roll on lip gloss, one oval mirror, one brush applicator, one foam applicator, eight pairs of plastic puffed press-on earings and twelve plastic nails. The items are packaged together in a retail box, however, they are not considered a set for Customs purposes. The products do not meet a particular need or carry out a specific activity. Each item will be classified separately in its own appropriate heading. The applicable separate subheadings and duty rates for the items contained in the "Dream Girls Deluxe Beauty Set" will be: Lipstick and lip gloss: 3304.10.0000, HTS, which provides for lip-make-up preparations. The duty rate will be 2.9 percent ad valorem. Eyeshadow: 3304.20.0000, HTS, which provides for eye make-up preparations The duty rate will be 2.9 percent ad valorem. Powdered blush: 3304.91.0010, HTS, which provides for powders whether or not compressed, rouges. The duty rate will be 2.9 percent ad valorem. Face powder: 3304.91.0050, HTS, which provides for powders whether or not compressed: other. The duty rate will be 2.9 percent ad valorem. Oval mirror: 7009.91.1000, HTS, which provides for glass mirrors, whether or not framed, including rear-view mirrors: other: unframed: not over 929 cmý in reflecting area. The duty rate will be 7.8 percent ad valorem. Blush brush: 9603.30.2000, HTS, which provides for artists' brushes, writing brushes and similar brushes for the application of cosmetics: valued not over 5 cents each. The rate of duty will be 4.1 percent ad valorem; or 9603.30.4000, HTS, which provides for artists' brushes, writing brushes and similar brushes for the application of cosmetics: valued over 5 cents each but not over 10 cents each. The rate of duty will be 0.2 cents each; or 9603.30.6000, HTS, which provides for artists' brushes, writing brushes and similar brushes for the application of cosmetics: valued over 10 cents each. The rate of duty will be 1.9 percent ad valorem. Sponge applicator: 9616.20.0000, HTS, whic provides for powder puffs and pads for the application of cosmetics or toilet preparations. The rate of duty will be 6.8 percent ad valorem. Plastic puffed press-on earings: 3926.40.0000, HTS, which provided for statuettes and other ornamental articles. The rate of duty will be 5.3 percent ad valorem. Plastic nails: 3926.40.0000, HTS, which provides for statuettes and other ornamental articles. The rate of duty will be 5.3 percent ad valorem. Cosmetics are subject to the regulations of the Food and Drug Administration. You may contact them at 5600 Fishers Lane, Rockville, Maryland 20857, telephone number (202) 443-3380. The 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 212-466-5768. Sincerely, Roger J. Silvestri Director, National Commodity Specialist Division

NY M80283 February 9, 2006 CLA-2-33:RR:NC:2:240 M80283 CATEGORY: Classification TARIFF NO.: 3304.10.0000; 3304.20.0000; 3304.91.0010; 4202.92.3031; 9603.30.20000; 9603.30.4000; 9603.30.6000; 9616.20.0000 Ms. Jessica Quinn Paris Presents Incorporated 3800 Swanson Court P.O. Box 9000 Gurnee, Illinois 60031-9000 RE: The tariff classification of a dual sided travel bag filled with make-up, item # 05-1295 from China Dear Ms. Quinn: In your letter dated February 6, 2006, you requested a tariff classification ruling on a dual sided travel bag filled with make-up. A sample was submitted with your inquiry and will be returned as requested. The exterior surface of the dual sided travel bag is composed of 100 percent polyester with a 3 inch PVC bronze trim on the bottom of both sides of the bag. Two clear PVC zippered pockets with two snap closures form the interior of the bag. Each zippered pocket contains a removable plastic insert fitted with make-up. The inserts contain two pans of powdered blush, six pans of powdered eye shadow, four lip-gloss tubs, two lipstick tubes, an eye make-up sponge applicator/brush, and four cosmetic brushes. The bag functions as a container for the products, but it can also be used for other purposes. The dual sided travel bag filled with make-up is not a set for tariff purpose. The travel bag possesses the useful functions of storage, protection, and portability for the sundry items and does not share a nexus with the cosmetic preparations. Each item will be classified separately. The submitted sample does not have a country of origin label; you state that the product will be properly marked prior to importation to the United States. The applicable subheading for the lip-gloss and lipstick will be 3304.10.0000, 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 or pedicure preparations: Lip make-up preparations. The rate of duty will be free. The applicable subheading for the eye shadow will be 3304.20.0000, 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 or pedicure preparations: Eye make-up preparations. The rate of duty will be free. The applicable subheading for the powdered blush will be 3304.91.0010, 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 or pedicure preparations: Other: Powders, whether or not compresses: Rouges. 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 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. The applicable subheading for the dual sided travel bag will be 4202.92.3031, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Travel, sports and similar bags, with outer surface of textile materials, other, of man-made fibers, other. The rate of duty will be 17.6 percent ad valorem. The dual sided travel bag falls within textile category designation 670. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the "Textile Status Report for Absolute Quotas" available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions, and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov. The applicable subheading for the make-up brushes will be 9603.30, HTSUS, which provides for Artists’ brushes, writing brushes and similar brushes for the application of cosmetics. If valued not over 5¢ each, the brushes are classified in subheading 9603.30.2000, HTSUS. The rate of duty will be 2.6% ad valorem. If valued over 5¢ but not over 10¢ each, the brushes are classified in subheading 9603.30.4000, HTSUS. The rate of duty will be free. If valued over 10¢ each, the brushes are classified in 9603.30.6000, HTSUS. The rate of duty will be free. The applicable subheading for the eye shadow sponge applicator/brush will be 9616.20.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Powder puffs and pads for the application of cosmetics or toilet preparations. The rate of duty will be 4.3 percent ad valorem. 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 at Joseph 646-733-3268. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

NY G87801 March 21, 2001 CLA-2-33:RR:NC:2:240 G87801 CATEGORY: Classification TARIFF NO.: 3304.10.0000; 3304.20.0000; 3304.30.0000; 3304.99.5000; 4202.12.4000; 9603.30.2000; 9603.30.4000; 9615.11.4000 Ms. Stacey L. Weinberg Grunfeld, Desiderio, Lebowitz, Silverman & Klestadt LLP 245 Park Avenue 33rd Floor New York, New York 10167-3397 RE: The tariff classification of Make-Up Set Style EE08 from China Dear Ms. Weinberg: In your letter dated February 21, 2001 you requested a tariff classification ruling on behalf of your client Markwins International. A sample of the Make-Up Set EE08 was submitted for review with your inquiry, and is being returned to you as requested. Make-up Set Style EE08 consists of a carrying case containing various cosmetic products. The case contains four tubes of lipstick, two lip pencils, three pallets of lipgloss, three pallets of eye shadow, six bottles of nail polish, one bottle of body glitter spray, two jars of body glitter gel, four small makeup brushes valued at less than 5 cents each, two large make-up brushes valued at 9 cents each, six plastic flower hair clips, and two metal/textile hair clips. You state that plastic clips will be manufactured and imported rather than the metal/plastic clips displayed in the case. The case is a lidded container made up in the outline of a fleur-de-lis. The case is manufactured of a rigid paperboard base wholly covered with a denim fabric of 70% cotton and 30% polyester fibers. The case has a luggage type latch closure, a top carry handle, and a removable shoulder strap. The interior is fitted to contain the cosmetics. The lid has a fabric stay designed to maintain it in an open position and the underside has a permanently mounted mirror. The carrying case component of style EE08 is of a class or kind commonly known as a vanity case. All the products are made and assembled in China. The carrying case and contents are not considered to be a set for tariff purposes, therefore, each item will be classified separately. The applicable subheading for the lipstick, lip pencils and lipgloss will be 3304.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Lip make-up preparations. The rate of duty will be free. The applicable subheading for the eye shadow pallets will be 3304.20.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Eye make-up preparations. The rate of duty will be free . The applicable subheading for the nail polish will be 3304.30.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Manicure or pedicure preparations. The rate of duty will be free. The applicable subheading for the body glitter spray and body glitter gel will be 3304.99.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for Beauty or make-up preparations: Other. The rate of duty will be free. Cosmetic and toiletry products may be subject to the regulations of the Food and Drug Administration. You may contact them at 5600 Fishers Lane, Rockville, Maryland 20857, telephone number (301) 443-3380. The applicable subheading for the carrying case will be 4202.12.4000, Harmonized Tariff Schedule of the United States (HTS), which provides, in part, for trunks, suitcases, vanity cases and similar containers, of textile materials, with outer surface of textile materials, of vegetable fibers not of pile or tufted construction, of cotton. The rate of duty will be 6.6% ad valorem. Articles classified within tariff number 4202.12.400, HTSUSA, fall within textile category designation 369. Based upon international textile trade agreements products of China are subject to quota and the requirement of a visa. The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment. The applicable subheading for the small cosmetic brushes will be 9603.30.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for Artists' brushes, writing brushes and similar brushes for the application of cosmetics: Valued not over 5 cents each. The rate of duty will be 2.6 percent ad valorem. The applicable subheading for the large cosmetic brushes will be 9603.30.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for Artists' brushes, writing brushes and similar brushes for the application of cosmetics Valued over 5 cents but not over 10 cents each. The rate of duty will be free. The applicable subheading for the plastic hair clips will be 9615.11.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for Combs, hair-slides and the like; hairpins, curling pins, curling grips, hair-curlers and the like, other than those of heading 8516, and parts thereof: Not set with imitation pearls or imitation gemstones. The rate of duty will be 5.3 percent ad valorem. 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 212-637-7066. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

HQ 953537 June 16, 1993 CLA-2 CO:R:C:F 953537 GGD CATEGORY: Classification TARIFF NOS.: 3304.10.0000; 3304.20.0000; 3304.30.0000; 3304.91.0010; 4202.12.2020; 9603.30.6000; 9615.11.3000 Mr. Paul John Crowley Sharretts, Paley, Carter & Blauvelt, P.C. 67 Broad Street New York, New York 10048 RE: "Looks Good Cosmetics Caddy" Dear Mr. Crowley: This letter is in response to your inquiry of January 25, 1993, on behalf of your client, the Mel Appel Group, Inc., concerning the classification under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA), of an article identified as a "Looks Good Cosmetics Caddy," to be imported from Taiwan. A sample article and sketches were submitted with your inquiry. The sketches have been provided to reflect features not present in the sample that will be incorporated in the imported article. FACTS: The sample submitted to this office, identified by item no. 2645, consists of a plastic, heart-shaped cosmetic case measuring approximately 12 inches by 9 inches by 3 inches (closed). The case opens to reveal a mirror recessed into the upper half. In the base or horizontal half, cosmetic articles are mounted on a removable plastic tray which contains eight shades of powder eyeshadow, three shades of cream eyeshadow, two shades of rouge/blush, a lipstick, a bottle of nail polish, an eyebrow comb/brush, two large blush brushes, two eyeshadow brushes, and a small lip brush. The sketches indicate that beneath the -2- removable tray, the imported case will contain a built-in tray with five open compartments "for organizing jewelry and hairwear." There is no indication that any items of jewelry and/or hairwear will be imported with or for the articles noted above. ISSUE: Whether the article should be classified as a set, or as individual, separately classifiable components. LAW AND ANALYSIS: Classification under the HTSUSA is made in accordance with the General Rules of Interpretation (GRIs). The systematic detail of the harmonized system is such that virtually all goods are classified by application of GRI 1, that is, according to the terms of the headings of the tariff schedule and any relative Section or Chapter Notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs may then be applied. The Explanatory Notes (ENs) to the Harmonized Commodity Description and Coding System, which represent the official interpretation of the tariff at the international level, facilitate classification under the HTSUSA by offering guidance in understanding the scope of the headings and GRIs. As noted above, item no. 2645 consists of numerous individual components. The article cannot be classified by reference to GRI 1 because several of the components are classifiable in different headings. The lipstick, nail polish, eyeshadows, and rouges, are classifiable in heading 3304, HTSUSA, as beauty or make-up preparations. The plastic organizer is classifiable in heading 4202, HTSUSA, as a vanity case. The various brushes are classifiable in heading 9603, HTSUSA, as brushes. The comb/brush combination is classifiable in heading 9615, HTSUSA, as combs, hair-slides and the like. In pertinent part, GRI 2(b) states that: [t]he classification of goods consisting of more than one material or substance shall be according to the principles of rule 3. GRI 3(a) directs that the headings are regarded as equally specific when each of the four separate headings refers to only part of the composite article. Therefore, to determine under which provision the article will be classified, we look to GRI 3(b), which states that: -3- [m]ixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable. Explanatory Note VIII to GRI 3(b) provides the following guidance concerning the essential character determination: The factor which determines essential character will vary as between different kinds of goods. It may, for example, 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 goods. Each component within the plastic organizer is essentially similar in nature and value, and complements the other components, providing play and adult grooming practice for young girls. The plastic case component itself, however, is unique. It may serve to collect, organize, transport, and store not only the cosmetic components with which it is entered, but other items as well (e.g., jewelry, hairwear, etc. in the base compartments). Explanatory Note IX to GRI 3(b) states in pertinent part that: For the purposes of this Rule, composite goods made up of different components shall be taken to mean not only...but also those with separable components, provided these components are adapted one to the other and are mutually complementary....(emphasis in original). Explanatory Note X(b) to GRI 3(b) relates that: For the purposes of this Rule, the term "goods put up in sets for retail sale" shall be taken to mean goods which: consist of products or articles put up together to meet a particular need or carry out a specific activity.... -4- Although the plastic case is the component of greatest bulk, weight, and value, the substance of Explanatory Notes VII, IX, and X(b) indicates that the case's dissimilarity from the other components precludes it from providing the whole article with its essential character. Furthermore, it is irrelevant that additional components may eventually be included in the base compartments of the plastic case. The presence of the compartments simply demonstrates that the cosmetic and container components, as entered, are not mutually complementary, not adapted to one another, and are not put up to meet a particular need or carry out a specific activity. Thus, the goods do not comprise a set. We next note that certain containers may be classified with the articles they are designed to hold, if the requirements of GRI 5(a) are met. In pertinent part, GRI 5(a) states that: Camera cases, musical instrument cases, gun cases, drawing instrument cases, necklace cases and similar containers, specially shaped or fitted to contain a specific article or set of articles, suitable for long- term use and entered with the articles for which they are intended, shall be classified with such articles when of a kind normally sold therewith. (emphasis added). Although the plastic case is a container specially shaped or fitted to contain a set of articles, the rule requires: 1) that the articles to be contained are specific; and 2) that the case be entered with the articles it is intended to contain. According to statements on the sketches of the case's extra built-in tray, the base portion of the case is intended to contain articles of "jewelry and hairwear." Articles thus described are not sufficiently specific, and there is no indication that they will be entered with the container fitted to hold them, as GRI 5(a) requires. It is thus our determination that GRI 5 does not operate to make the container classifiable with its contents; therefore, each individual component, in addition to the container, is separately classifiable. HOLDING: The individual components of item no. 2645, packaged together for retail sale as a "Looks Good Cosmetics Caddy," are separately classified as follows: -5- The lipstick is properly classified in subheading 3304.10.0000, HTSUSA, the provision for "Beauty or make-up preparations... manicure or pedicure preparations: Lip make-up preparations." The general column one duty rate applicable to this merchandise is 4.9 percent ad valorem. The eyeshadows (cream and powder) are properly classified in subheading 3304.20.0000, HTSUSA, the provision for "Beauty or make-up preparations...manicure or pedicure preparations: Eye make-up preparations." The general column one duty rate applicable to this merchandise is 4.9 percent ad valorem. The nail polish is properly classified in subheading 3304.30.0000, HTSUSA, the provision for "Beauty or make-up preparations...manicure or pedicure preparations: Manicure or pedicure preparations." The general column one duty rate applicable to this merchandise is 4.9 percent ad valorem. The rouge/blush is properly classified in subheading 3304.91.0010, HTSUSA, the provision for "Beauty or make-up preparations...manicure or pedicure preparations: Other: Powders, whether or not compressed, Rouges." The general column one duty rate applicable to this merchandise is 4.9 percent ad valorem. The plastic organizer is properly classified in subheading 4202.12.2020, HTSUSA, the provision for "Trunks, suitcases, vanity cases...holsters and similar containers;...: Trunks, suitcases, vanity cases...and similar containers: With outer surface of plastics or of textile materials: With outer surface of plastics, Structured, rigid on all sides: Trunks, suitcases, vanity cases and similar containers." The general column one duty rate applicable to this merchandise is 20 percent ad valorem. The brushes are properly classified in subheading 9603.30.6000, HTSUSA, the provision for "Brooms, brushes...squeegees (other than roller squeegees): Artists' brushes, writing brushes and similar brushes for the application of cosmetics: Valued over 10 cents each." The general column one duty rate for this merchandise is 3.1 percent ad valorem. The comb/brush combination is properly classified in subheading 9615.11.3000, HTSUSA, the provision for "Combs, hair-slides and the like...and parts thereof: Combs, hair-slides and the like: Of hard rubber or plastics: Combs: Valued over $4.50 per gross: Other." The general column one duty rate for this merchandise is 28.8 cents per gross plus 4.6 percent ad valorem. -6- Lipstick, nail polish, eyeshadows, and rouges may be subject to regulations of the Food and Drug Administration (FDA). Questions regarding these products may be directed to: FDA 5600 Fishers Lane Rockville, Maryland 20857 (301) 443-1544, 3170 Sincerely, John Durant, Director Commercial Rulings Division 

NY K81875 January 6, 2004 CLA-2-33:RR:NC:2:240 K81875 CATEGORY: Classification TARIFF NO.: 3303.00.3000; 3304.10.0000; 3304.20.0000; 3304.30.0000; 3304.91.0010; 3304.99.5000; 4202.12.8070; 9603.30.6000; 9616.20.0000 Ms. Kathleen Goulding Estee Lauder Companies Inc. 7 Corporate Center Drive Melville, New York 11747 RE: The tariff classification of an Estee Lauder Cosmetic Set from China Dear Ms. Goulding: In your letter dated December 8, 2003 you requested a tariff classification ruling. A sample of the cosmetic set was submitted for review and will be retained by this office. The Estee Lauder Cosmetic Set consists of a carrying case with a zippered travel pouch, cosmetics, Eau de Parfum spray (containing alcohol) and a cosmetic brush set. The carrying case, with the zippered travel pouch, is a vanity case. The vanity case, measuring approximately 14"(W) x 8"(H) x 3"(D), is wholly constructed of man-made fiber textile materials trimmed with imitation reptile leather. The case is secured by means of a ribbon tie closure. The vanity case unfolds revealing two empty zippered compartments located on each end of the case and has a mirror attached to the top interior lid. Each compartment, measuring 4½"(H) x 7¾"(W) x 2¼"(D), unfolds to reveal a clear plastic window to display the contents. The cosmetics include three tubes of lipstick, a lip pencil, two cosmetic compacts, an eye pencil, a tube of mascara and two bottles of nail lacquer. The cosmetic compact described as “Golden Deluxe Compact” contains nine shades of powdered eye shadow, two shades of powdered blush, two sponge applicators, a blush brush and a mirror contained in the top portion of the compact. The cosmetic compact described as “Shimmering Holiday Compact” contains 2 shades of crème patina for the face, one powdered blush and a mirror contained in the top portion of the compact. The cosmetic brush set consists of a lip brush, eyeshadow brush and blush brush each valued over 10 cents. The cosmetics, Eau de Parfum spray and cosmetic brush set are packed in a clear fitted plastic tray with a clear fitted top. The lipstick and Eau de Parfum spray are made in the United States. The eyeshadow and powdered blush are made in the United States and/or Italy. The lip pencil is made in Germany and the eye pencil is made in Italy. The crème patina and mascara are made in Canada and the nail lacquer is made in France. The vanity case, with travel pouch, cosmetic brushes and foam applicators are made in China. All items are packaged in China and marketed as a set for retail sale in a red cardboard box. You contend that the item should be classified as a set with the cosmetics representing the essential character. 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 repackaging. Each cosmetic component is essentially similar in nature and complements the other cosmetic components in adult grooming. However, the vanity case is unique. It serves to transport and store the cosmetic components with which it is entered. The vanity case and cosmetic components are not put up to meet a particular need or carry out a specific activity. Therefore, for tariff classification purposes, it is not a set and each item will be classified separately. The applicable subheading for the Eau de Parfum spray will be 3303.00.3000, Harmonized Tariff Schedule of the United States (HTS), which provides for Perfumes and toilet waters: Containing alcohol….. The rate of duty will be free. The applicable subheading for lipstick and lip pencil will be 3304.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides Beauty or make-up preparations and preparations for the care of the skin (other than medicaments), including sunscreen or sun tan preparations; manicure or pedicure preparations: Lip make-up preparations….. The rate of duty will be free. The applicable subheading for eyeshadow, eye pencil and mascara will be 3304.20.0000, Harmonized Tariff Schedule of the United States (HTS), which provides Beauty or make-up preparations and preparations for the care of the skin (other than medicaments), including sunscreen or sun tan preparations; manicure or pedicure preparations: Eye make-up preparations….. The rate of duty will be free. The applicable subheading for nail polish will be 3304.30.0000, Harmonized Tariff Schedule of the United States (HTS), 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 or pedicure preparations….. The rate of duty will be free. The applicable subheading for powdered blush will be 3304.91.0010, Harmonized Tariff Schedule of the United States (HTS), 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 or pedicure preparations: Other: Powders, whether or not compressed….. Rouges….. The rate of duty will be free. The applicable subheading for the crème patina will be 3304.99.5000, Harmonized Tariff Schedule of the United States (HTS), 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 or pedicure preparations: Other: Other: Other….. The rate of duty will be free. The applicable subheading for the vanity case, with the zippered travel pouch, will be 4202.12.8070, Harmonized Tariff Schedule of the United States (HTS), which provides for Trunks, suitcases, vanity cases and similar containers: With outer surface of textile materials: Other….. Other: Of man-made fibers….. The rate of duty will be 17.6 percent ad valorem. HTS 4202.12.8070 falls within textile category designation 670. Based upon international textile trade agreements products of China are not currently subject to quota and the requirement of a visa. The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment. The applicable subheading for cosmetic brushes, valued over 10 cents each, will be 9603.30.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for Artists’ brushes, writing brushes and similar brushes for the application of cosmetics: Valued over 10 cents each….. The rate of duty will be free. The applicable subheading for cosmetic foam applicators will be 9616.20.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Powder puffs and pads for the application of cosmetics or toilet preparations….. The rate of duty will be 4.3 percent ad valorem. 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 (202) 418-3412. 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. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

NY M87523 November 15, 2006 CLA-2-33:RR:NC:2:240 M87523 CATEGORY: Classification TARIFF NO.: 3304.10.0000; 3304.30.0000; 3304.91.0050; 3304.99.5000; 4202.92.9060; 7117.90.5500; 7117.90.7500; 9603.30.2000; 9603.30.4000; 9603.30.6000; 9616.20.0000 Ms. Maureen Ford Toy "?" Us, Inc. One Geoffrey Way Wayne, New Jersey 07470-2030 RE: The tariff classification of a Barbie Cheerleader Make-up Set, TRU Item No. 64810, from China Dear Ms. Ford: In your letter dated October 17, 2006 you requested a tariff classification ruling. A sample was submitted for review with your ruling request and will be returned as requested. The sample, depicting a cheerleader theme, contains a collection of make-up preparations, imitation jewelry and manicure/pedicure preparations. The items are packed together and marketed as a set for retail sale in a carrying case. The case, shaped to resemble a megaphone, is constructed with an outer surface of plastic sheeting. It features a carrying handle and a zippered top opening. It is designed to provide storage, protection, organization and portability to its contents. The case contains face powder, four lipgloss rings, two tubes of pearlized lipgloss, a pom-pom shaped clear lipgloss, five tubes of lipstick, glitter lipgloss in a shape of a megaphone with a pom-pom, two daisy shaped bottles of pearlized nail polish, two squeeze bottles of body glitter gel, two sponge applicators and a cosmetic brush. The make-up set is designed for use by young girls over 5 years of age. For tariff classification purposes, the Barbie Cheerleader Make-up Set is not considered "goods put up in sets for retail sale" because the items do not meet a particular need or carry out a specific activity. The carrying case possesses the useful functions of storage, protection and portability and does not share a nexus with the other items. Therefore, each article will be classified separately in its appropriate heading. The plastic lipgloss ring is a composite article and will be classified in the heading which occurs last in numerical order among those which merit equal consideration in accordance with GRI 3(c). The applicable subheading for lipgloss and lipstick will be 3304.10.0000, 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 or pedicure preparations: Lip make-up preparations. The rate of duty will be free. The applicable subheading for nail polish will be 3304.30.0000, 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 or pedicure preparations. The rate of duty will be free. The applicable subheading for face 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 or pedicure preparations: Other: Powders, whether or not compressed: Other. The rate of duty will be free. The applicable subheading for body glitter gel 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 sun tan preparations; manicure or pedicure preparations: Other: Other: Other. The rate of duty will be free. The applicable subheading for the carrying case will be 4202.92.9060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other containers or cases, of sheeting of plastics. The rate of duty will be 17.6 percent ad valorem. The applicable subheading for plastic lipgloss rings, if valued not over 20 cents per dozen pieces or parts, will be 7117.90.5500, (HTSUS), which provides for Imitation jewelry: Other: Other: Valued not over 20 cents per dozen pieces or parts: Other. The rate of duty will be 7.2 % ad valorem. The applicable subheading for plastic lipgloss rings, if valued over 20 cents per dozen pieces or parts, will be 7117.90.7500, (HTSUS), which provides for Imitation jewelry: Other: Other: Valued over 20 cents per dozen pieces or parts: Other: Of plastics. The rate of duty will be free. The applicable subheading for the cosmetic brush, if valued not over 5 cents each, will be 9603.30.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Artists’ brushes, writing brushes and similar brushes for the application of cosmetics: Valued not over 5 cents each. The rate of duty will be 2.6% ad valorem. The applicable subheading for the cosmetic brush, if valued over 5 cents but not over 10 cents each, will be 9603.30.4000, (HTSUS), which provides for Artists’ brushes, writing brushes and similar brushes for the application of cosmetics: Valued over 5 cents but not over 10 cents each. The rate of duty will be free. The applicable subheading for the cosmetic brush, if valued over 10 cents each, will be 9603.30.6000, (HTSUS), which provides for Artists’ brushes, writing brushes and similar brushes for the application of cosmetics: Valued over 10 cents each. The rate of duty will be free. The applicable subheading for sponge applicators will be 9616.20.0000, (HTSUS), which provides for Powder puffs and pads for the application of cosmetics or toilet preparations. The rate of duty will be 4.3 percent ad valorem. 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. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

NY J85027 June 24, 2003 CLA-2-33:RR:NC:2:240 J85027 CATEGORY: Classification TARIFF NO.: 3304.10.0000; 3304.20.0000; 3304.30.0000; 3304.91.0010; 3304.99.5000; 4202.12.2035; 7009.92.1000; 9603.30.2000; 9603.30.4000; 9603.30.6000; 9616.20.0000 Ms. Graciela DeAlcon Wal*Mart Stores, Inc. 601 N. Walton Bentonville, AR 72716-0410-L32 RE: The tariff classification of “PVC Cosmetic Color Kit” from China Dear Ms. DeAlcon: In your letter dated May 14, 2003, you requested a tariff classification ruling. A sample was submitted with your inquiry and will be returned as requested. The “PVC Cosmetic Color Kit”, Vendor Stock# 29002, contains an assortment of cosmetics and brushes. The articles are packed together and marketed as a set for retail sale in a case similar to a briefcase. The case, composed of polyvinyl chloride (PVC) sheeting, has a handle and a snap closure. The case contains four tubes of lipstick, twenty-four shades of eyeshadow, two bottles of nail polish, four shades of powdered blush, two shades of cream blush, six cosmetic brushes, two blush brushes, seven foam applicators, a lash/brow comb/brush and a purse size mirror compact. The mirror compact case is composed of plastic and has a snap closure. The reflecting surface is composed of glass. The mirror, contained in the top portion of the compact, gives a magnifying view. The lower portion of the mirror gives a regular view. The cosmetic brushes and mirror are mounted on a removable cardboard insert. The other side of the interior contains the cosmetics, foam applicators and the blush brushes. Although the items relate to the application of cosmetics, the articles are contained in a plastic case, similar to a briefcase, suitable for miscellaneous, independent use. The “PVC Cosmetic Color Kit” is not considered, for tariff purposes, “goods put up in sets for retail sale.” Each item will be separately classified in its appropriate heading. The applicable subheading for lipstick will be 3304.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides Beauty or make-up preparations and preparations for the care of the skin (other than medicaments), including sunscreen or sun tan preparations; manicure or pedicure preparations: Lip make-up preparations….. The rate of duty will be free. The applicable subheading for eyeshadow will be 3304.20.0000, Harmonized Tariff Schedule of the United States (HTS), which provides Beauty or make-up preparations and preparations for the care of the skin (other than medicaments), including sunscreen or sun tan preparations; manicure or pedicure preparations: Eye make-up preparations….. The rate of duty will be free. The applicable subheading for nail polish will be 3304.30.0000, Harmonized Tariff Schedule of the United States (HTS), 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 or pedicure preparations….. The rate of duty will be free. The applicable subheading for powdered blush will be 3304.91.0010, Harmonized Tariff Schedule of the United States (HTS), 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 or pedicure preparations: Other: Powders, whether or not compressed….. Rouges….. The rate of duty will be free. The applicable subheading for cream blush will be 3304.99.5000, Harmonized Tariff Schedule of the United States (HTS), 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 or pedicure preparations: Other: Other: Other….. The rate of duty will be free. The applicable subheading for the PVC case will be 4202.12.2035, HTS, which provides for Briefcases, attache cases and similar containers, with outer surface of plastics…. The rate of duty will be 20 percent ad valorem. The applicable subheading for the glass mirror compact will be 7009.92.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for Glass Mirrors...: Framed: not over 929 cm² in reflecting area….. The duty rate will be 7.8 percent ad valorem. The applicable subheading for cosmetic brushes, if valued not over 5 cents each, will be 9603.30.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for Artists’ brushes, writing brushes and similar brushes for the application of cosmetics: Valued not over 5 cents each….. The rate of duty will be 2.6 percent ad valorem. The applicable subheading for cosmetic brushes, if valued over 5 cents each, will be 9603.30.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for Artists' brushes, writing brushes and similar brushes for the application of cosmetics: Valued over 5 cents but not over 10 cents each….. The rate of duty will be free. The applicable subheading for cosmetic brushes, if valued over 10 cents each, will be 9603.30.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for Artists’ brushes, writing brushes and similar brushes for the application of cosmetics: Valued over 10 cents each….. The rate of duty will be free. The applicable subheading for cosmetic foam applicators will be 9616.20.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Powder puffs and pads for the application of cosmetics or toilet preparations….. The rate of duty will be 4.3 percent ad valorem. 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. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

N032297 July 23, 2008 CLA-2-33:OT:RR:NC:2:240 CATEGORY: Classification TARIFF NO.: 3304.10.0000; 3304.30.0000; 3506.10.5000; 3924.90.5600; 3926.40.0000; 3926.90.9980; 4202.22.1500 Mr. Scott Burd Maersk Customs Services 230-79 International Airport Center Blvd. Jamaica, NY 11413 RE: The tariff classification of a Manicure Kit and Cosmetic Tote from China Dear Mr. Burd: In your letter dated June 30, 2008, you requested a tariff classification ruling on behalf of your client Amscan Inc. Three samples were submitted with your inquiry for review. The first two samples consist of a child’s novelty handbag constructed wholly of plastic sheeting material and measures approximately five inches wide, one inch deep, and four inches high. The handbag, with either a pink or purple feather trim opening, has one main storage compartment, a snap closure, and two carrying handles. The handbag contains two lipsticks, one swirl lip-gloss, one lip-gloss compact, and one nail polish. It is suitable for prolonged reuse. The third sample, a child’s novelty case constructed of molded plastic with a slide handle, measures approximately four inches high, three inches wide, and one inch deep. The case contains one nail polish, two lip-glosses, a set of artificial fingernails, self-adhesive tapes, and a foam toe separator. The case is suitable for prolonged use. 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: consist of at least two different articles which are, prima facie, classifiable in different headings; consist of articles put up together to meet a particular need or carry out a specific activity; and are put up in a manner suitable for sale directly to users without repacking. The handbags, molded case, and cosmetics are not mutually complementary, not adapted to one another, and are not put up to meet a particular need or carry out a specific activity. The goods do not comprise a set. Therefore, each component is separately classifiable. The applicable subheading for the lipstick and lip-gloss will be 3304.10.0000, 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 or pedicure preparations: Lip-make-up preparations. The rate of duty will be free. The applicable subheading for the nail polish will be 3304.30.0000, 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 or pedicure preparations: Manicure or pedicure preparations. The rate of duty will be free. The applicable subheading for the adhesive will be 3506.10.5000, HTSUS, which provides for Products suitable for use as glues or adhesives, put up for retail sale as glues or adhesives, not exceeding a net weight of 1 kilogram: Other. The rate of duty will be 2.1 percent ad valorem. The applicable subheading for the foam toe separator will be 3924.90.5600, HTSUS, which provides for … toilet articles, of plastics: Other: Other. The rate of duty will be 3.4 percent ad valorem. The applicable subheading for the artificial fingernails will be 3926.40.0000, HTSUS, which provides for Other articles of plastics…statuettes or other ornamental articles. The rate of duty will be 5.3 percent ad valorem. The applicable subheading for the child’s molded novelty case will be 3926.90.9980, HTSUS, which provides for Other articles of plastics: Other. The rate of duty will be 5.3% ad valorem. The applicable subheading for the child’s novelty handbags will be 4202.22.1500, HTSUS, which provides for Articles of a kind normally carried in the pocket or in the handbag, with an outer surface of plastic sheeting: Other. The rate of duty will be 16 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. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

NY I88773 December 12, 2002 CLA-2-33:RR:NC:2:240 I88773 CATEGORY: Classification TARIFF NO.: 3304.10.0000; 3304.20.0000; 3304.30.0000; 3304.99.5000; 3924.90.5500; 4911.91.2040; 6117.80.8500; 6805.20.0000; 7117.90.5500; 7117.90.7500; 9615.11.4000 Ms. Shirley Price Funrise Toy Corporation 6115 Variel Avenue Woodland Hills, CA 91367 RE: The tariff classification of a Play N Pretty Beauty Beauty Blowout Set from the United States and China Dear Ms. Price: In your letter dated November 1, 2002, you requested a tariff classification ruling. A sample of the Play N Pretty Beauty Blowout Set, Item Number 21649, was submitted with your inquiry and is being returned. The set consists of a collection of age appropriate products a child can use for grooming and adornment. The set contains four tubes of lipstick, two bottles of nail polish, five interlocking plastic containers of eyeshadow and cream blush, a heart shaped plastic mirror with a chain attached, two toe separators, eight sheets of paper stickers with various designs, fourteen knit ponytail holders, one heart shaped emery board, four plastic rings, two flower shaped plastic claw clips and two plastic hair barrettes. The makeup is made in the United Sates and all other components are made and packaged for retail sale as a set in China. Although marketed as a set, the items are not designed to meet a particular need nor do they carry out a specific activity. For tariff classification purposes, each item will be classified separately under its appropriate heading. The applicable subheading for lipstick will be 3304.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides Beauty or make-up preparations and preparations for the care of the skin (other than medicaments), including sunscreen or sun tan preparations; manicure or pedicure preparations: Lip make-up preparations….. The rate of duty will be free. The duty rate for 2003 will remain the same. The applicable subheading for eyeshadow will be 3304.20.0000, Harmonized Tariff Schedule of the United States (HTS), which provides Beauty or make-up preparations and preparations for the care of the skin (other than medicaments), including sunscreen or sun tan preparations; manicure or pedicure preparations: Eye make-up preparations….. The rate of duty will be free. The duty rate for 2003 will remain the same. The applicable subheading for nail polish will be 3304.30.0000, Harmonized Tariff Schedule of the United States (HTS), 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 or pedicure preparations….. The rate of duty will be free. The duty rate for 2003 will remain the same. The applicable subheading for cream blush will be 3304.99.5000, Harmonized Tariff Schedule of the United States (HTS), which provides Beauty or make-up preparations and preparations for the care of the skin (other than medicaments), including sunscreen or sun tan preparations; manicure or pedicure preparations: Other: Other…. Other….. The duty rate for 2003 will remain the same. The applicable subheading for the plastic mirror and toe separators will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for Other household articles, of plastics: Other: Other….. The rate of duty will be 3.4 percent ad valorem. The duty rate for 2003 will remain the same. The applicable subheading for printed paper stickers will be 4911.91.2040, Harmonized Tariff Schedule of the United States (HTS), which provides for Other printed matter, including printed pictures and photographs: Other: Pictures, designs and photographs: Printed not over 20 years at time of importation: Other: Lithographs on paper or paperboard: Not over 0.51 mm in thickness….. Other….. The rate of duty will be 2.6 cents per kilogram. The duty rate for 2003 will be 1.3 cents per kilogram. The applicable subheading for knit ponytail holders will be 6117.80.8500, Harmonized Tariff Schedule of the United States (HTS), which provides for Other made up clothing accessories, knitted or crocheted: Other accessories: Other: Headbands, ponytail holders and similar articles….. The rate of duty will be 14.8 percent ad valorem. The duty rate for 2003 will be 14.7 percent ad valorem. The applicable subheading for the emery board will be 6805.20.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Natural or artificial abrasive powder or grain, on a base of textile material, of paper, of paperboard or of other materials, whether or not cut to shape or sewn or otherwise made up: On a base of paper or paperboard only…. . The rate of duty will be free. The duty rate for 2003 will remain the same. The applicable subheading for plastic rings, if valued not over 20 cents per dozen pieces or parts, will be 7117.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for Imitation jewelry: Other: Other: Valued not over 20 cents per dozen pieces or parts: Other….. The rate of duty will be 7.2% ad valorem. The duty rate for 2003 will remain the same. The applicable subheading for plastic rings, if valued over 20 cents per dozen pieces or parts, will be 7117.90.7500, Harmonized Tariff Schedule of the United States (HTS), which provides for Imitation jewelry: Other: Other: Valued over 20 cents per dozen pieces or parts: Other: Of plastics….. The rate of duty will be free. The duty rate for 2003 will remain the same. The applicable subheading for plastic hair claw clips and barrettes will be 9615.11.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for Combs, hair-slides and the like: Of hard rubber or plastics: Other: Not set with imitation pearls or imitation gemstones….. The rate of duty will be 5.3% ad valorem. The duty rate for 2003 will remain the same. Perfumery, cosmetic and toiletry products are subject to the requirements of the Food and Drug Cosmetic Act, which is administered by the U.S. Food and Drug Administration. You may contact them at 5600 Fishers Lane, Rockville, Maryland 20857. 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. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

NY I88771 December 12, 2002 CLA-2-33:RR:NC:2:240 I88771 CATEGORY: Classification TARIFF NO.: 3304.10.0000; 3304.20.0000; 3304.30.0000; 3304.99.5000; 3924.90.5500; 4911.91.2040; 6117.80.8500; 6805.20.0000; 7117.90.5500; 7117.90.7500; 9615.11.4000 Ms. Shirley Price Funrise Toy Corporation 6115 Variel Avenue Woodland Hills, CA 91367 RE: The tariff classification of a Play N Pretty Beauty Beauty Blowout Set from the United States and China Dear Ms. Price: In your letter dated November 1, 2002, you requested a tariff classification ruling. A sample of the Play N Pretty Beauty Blowout Set, Item Number 21649, was submitted with your inquiry and is being returned. The set consists of a collection of age appropriate products a child can use for grooming and adornment. The set contains four tubes of lipstick, two bottles of nail polish, five interlocking plastic containers consisting of eyeshadow and cream blush, a heart shaped plastic mirror with a chain attached, two toe separators, eight sheets of paper stickers with various designs, fourteen knit ponytail holders, one heart shaped emery board, four plastic rings, two flower shaped plastic claw clips for the hair and two plastic hair barrettes. The makeup is made in the United Sates and all other components are made and packaged for retail sale as a set in China. Although marketed as a set, the items are not designed to meet a particular need nor do they carry out a specific activity. For tariff classification purposes, each item will be classified separately under its appropriate heading. The applicable subheading for lipstick will be 3304.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides Beauty or make-up preparations and preparations for the care of the skin (other than medicaments), including sunscreen or sun tan preparations; manicure or pedicure preparations: Lip make-up preparations….. The rate of duty will be free. The duty rate for 2003 will remain the same. The applicable subheading for eyeshadow will be 3304.20.0000, Harmonized Tariff Schedule of the United States (HTS), which provides Beauty or make-up preparations and preparations for the care of the skin (other than medicaments), including sunscreen or sun tan preparations; manicure or pedicure preparations: Eye make-up preparations….. The rate of duty will be free. The duty rate for 2003 will remain the same. The applicable subheading for nail polish will be 3304.30.0000, Harmonized Tariff Schedule of the United States (HTS), 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 or pedicure preparations….. The rate of duty will be free. The duty rate for 2003 will remain the same. The applicable subheading for cream blush will be 3304.99.5000, Harmonized Tariff Schedule of the United States (HTS), which provides Beauty or make-up preparations and preparations for the care of the skin (other than medicaments), including sunscreen or sun tan preparations; manicure or pedicure preparations: Other: Other…. Other….. The duty rate for 2003 will remain the same. The applicable subheading for the plastic mirror and toe separators will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for Other household articles, of plastics: Other: Other….. The rate of duty will be 3.4 percent ad valorem. The duty rate for 2003 will remain the same. The applicable subheading for printed paper stickers will be 4911.91.2040, Harmonized Tariff Schedule of the United States (HTS), which provides for Other printed matter, including printed pictures and photographs: Other: Pictures, designs and photographs: Printed not over 20 years at time of importation: Other: Lithographs on paper or paperboard: Not over 0.51 mm in thickness….. Other….. The rate of duty will be 2.6 cents per kilogram. The duty rate for 2003 will be 1.3 cents per kilogram. The applicable subheading for knit ponytail holders will be 6117.80.8500, Harmonized Tariff Schedule of the United States (HTS), which provides for Other made up clothing accessories, knitted or crocheted: Other accessories: Other: Headbands, ponytail holders and similar articles….. The rate of duty will be 14.8 percent ad valorem. The duty rate for 2003 will be 14.7 percent ad valorem. The applicable subheading for the emery board will be 6805.20.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Natural or artificial abrasive powder or grain, on a base of textile material, of paper, of paperboard or of other materials, whether or not cut to shape or sewn or otherwise made up: On a base of paper or paperboard only…. . The rate of duty will be free. The duty rate for 2003 will remain the same. The applicable subheading for plastic rings, if valued not over 20 cents per dozen pieces or parts, will be 7117.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for Imitation jewelry: Other: Other: Valued not over 20 cents per dozen pieces or parts: Other….. The rate of duty will be 7.2% ad valorem. The duty rate for 2003 will remain the same. The applicable subheading for plastic rings, if valued over 20 cents per dozen pieces or parts, will be 7117.90.7500, Harmonized Tariff Schedule of the United States (HTS), which provides for Imitation jewelry: Other: Other: Valued over 20 cents per dozen pieces or parts: Other: Of plastics….. The rate of duty will be free. The duty rate for 2003 will remain the same. The applicable subheading for plastic claw clips and barrettes for the hair will be 9615.11.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for Combs, hair-slides and the like: Of hard rubber or plastics: Other: Not set with imitation pearls or imitation gemstones….. The rate of duty will be 5.3% ad valorem. The duty rate for 2003 will remain the same. Perfumery, cosmetic and toiletry products are subject to the requirements of the Food and Drug Cosmetic Act, which is administered by the U.S. Food and Drug Administration. You may contact them at 5600 Fishers Lane, Rockville, Maryland 20857. 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. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

NY I88774 December 12, 2002 CLA-2-33:RR:NC:2:240 I88774 CATEGORY: Classification TARIFF NO.: 3304.10.0000; 3304.20.0000; 3304.30.0000; 3304.99.5000; 3924.90.5500; 3926.90.9880; 4202.12.2050; 4911.91.2040; 6805.20.0000; 7117.90.5500; 7117.90.7500; 9615.11.4000 Ms. Shirley Price Funrise Toy Corporation 6115 Variel Avenue Woodland Hills, CA 91367 RE: The tariff classification of a Play N Pretty Beauty Beauty Bliss Set from the United States and China Dear Ms. Price: In your letter dated November 1, 2002, you requested a tariff classification ruling. A sample of the Play N Pretty Beauty Bliss Set, Item Number 21655, was submitted with your inquiry and is being returned. The set consists of a collection of age appropriate products a child can use for grooming and adornment. The set contains two tubes of lipstick, five interlocking plastic containers consisting of lipgloss, one container of eyeshadow, two bottles of nail polish, one container of cream blush, a flower shaped plastic mirror with a chain attached, two toe separators, two heart shaped containers of glitter, a cosmetic purse composed of polyvinyl chloride (PVC) with a zipper closure, four sheets of printed paper stickers with various designs, two emery boards, four plastic rings, eight plastic claw clips for the hair and four plastic hair barrettes. The makeup is made in the United Sates and all other components are made and packaged for retail sale as a set in China. Although marketed as a set, the items are not designed to meet a particular need nor do they carry out a specific activity. For tariff classification purposes, each item will be classified separately under its appropriate heading. The applicable subheading for lipstick and lipgloss will be 3304.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides Beauty or make-up preparations and preparations for the care of the skin (other than medicaments), including sunscreen or sun tan preparations; manicure or pedicure preparations: Lip make-up preparations….. The rate of duty will be free. The duty rate for 2003 will remain the same. The applicable subheading for eyeshadow will be 3304.20.0000, Harmonized Tariff Schedule of the United States (HTS), which provides Beauty or make-up preparations and preparations for the care of the skin (other than medicaments), including sunscreen or sun tan preparations; manicure or pedicure preparations: Eye make-up preparations….. The rate of duty will be free. The duty rate for 2003 will remain the same. The applicable subheading for nail polish will be 3304.30.0000, Harmonized Tariff Schedule of the United States (HTS), 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 or pedicure preparations….. The rate of duty will be free. The duty rate for 2003 will remain the same. The applicable subheading for cream blush will be 3304.99.5000, Harmonized Tariff Schedule of the United States (HTS), which provides Beauty or make-up preparations and preparations for the care of the skin (other than medicaments), including sunscreen or sun tan preparations; manicure or pedicure preparations: Other: Other…. Other….. The duty rate for 2003 will remain the same. The applicable subheading for the plastic mirror and toe separators will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for Other household articles, of plastics: Other: Other….. The rate of duty will be 3.4 percent ad valorem. The duty rate for 2003 will remain the same. The applicable subheading for the containers of glitter will be 3926.90.9880, Harmonized Tariff Schedule of the United States (HTS), which provides for Other articles of plastics and articles of other materials of heading 3901 to 3914: Other: Other….. Other….. The rate of duty will be 5.3 percent ad valorem. The duty rate for 2003 will remain the same. The applicable subheading for the plastic cosmetic purse will be 4202.12.2050, Harmonized Tariff Schedule of the United States (HTS), which provides for Trunks, suitcases, vanity cases and similar containers: With outer surface of plastics….. Other: Trucks, suitcases, vanity cases and similar containers…. The rate of duty will be 20 percent ad valorem. The duty rate in 2003 will remain the same. The applicable subheading for printed paper stickers will be 4911.91.2040, Harmonized Tariff Schedule of the United States (HTS), which provides for Other printed matter, including printed pictures and photographs: Other: Pictures, designs and photographs: Printed not over 20 years at time of importation: Other: Lithographs on paper or paperboard: Not over 0.51 mm in thickness….. Other….. The rate of duty will be 2.6 cents per kilogram. The duty rate for 2003 will be 1.3 cents per kilogram. The applicable subheading for emery boards will be 6805.20.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Natural or artificial abrasive powder or grain, on a base of textile material, of paper, of paperboard or of other materials, whether or not cut to shape or sewn or otherwise made up: On a base of paper or paperboard only…. . The rate of duty will be free. The duty rate for 2003 will remain the same. The applicable subheading for plastic rings, if valued not over 20 cents per dozen pieces or parts, will be 7117.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for Imitation jewelry: Other: Other: Valued not over 20 cents per dozen pieces or parts: Other….. The rate of duty will be 7.2% ad valorem. The duty rate for 2003 will remain the same. The applicable subheading for plastic rings, if valued over 20 cents per dozen pieces or parts, will be 7117.90.7500, Harmonized Tariff Schedule of the United States (HTS), which provides for Imitation jewelry: Other: Other: Valued over 20 cents per dozen pieces or parts: Other: Of plastics….. The rate of duty will be free. The duty rate for 2003 will remain the same. The applicable subheading for plastic claw hair clips and barrettes will be 9615.11.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for Combs, hair-slides and the like: Of hard rubber or plastics: Other: Not set with imitation pearls or imitation gemstones….. The rate of duty will be 5.3% ad valorem. The duty rate for 2003 will remain the same. Perfumery, cosmetic and toiletry products are subject to the requirements of the Food and Drug Cosmetic Act, which is administered by the U.S. Food and Drug Administration. You may contact them at 5600 Fishers Lane, Rockville, Maryland 20857. 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. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

N074857 October 7, 2009 CLA-2-33:RR:NC:2:240 CATEGORY: Classification TARIFF NO: 3304.10.0000; 3926.40.0000; 3926.90.9980; 7117.90.7500; 9603.30.2000; 9603.30.4000; 9603.30.6000; 9616.20.0000 Mr. Giovanni Cervantes Jakks Pacific, Inc. 21749 Baker Parkway Walnut, CA 91789 RE: The tariff classification and marking of several children’s makeup sets from China Dear Mr. Cervantes: In your letter dated August 26, 2009, you requested a tariff classification ruling on several children’s makeup sets. Samples of the articles were submitted for review, and will be returned as requested. Item 03473, Disney Princess Lip Glosses, consists of 3 lip gloss tubes topped with a crown cap, which contains a soft tip applicator. The product is marketed for use by young girls. Item 30336, Disney Princess Castle Make-up Case, consists of a molded plastic castle shaped child’s handbag/makeup case with a carrying handle made of plastic beads. The case is filled with 2 lipsticks, 14 lip glosses, 2 brushes, 2 applicators, 2 rings, and a set of puffy plastic stickers. The case is not specially shaped or fitted. The kit is marketed for retail sale for young girls. You contend that the classification for this product should fall in subheading 3304.99.5000, HTSUS, which provides for Beauty or make-up preparations. You cite NY ruling J85069 which classified compacts filled with cosmetics in subheading 3304.99.5000, HTSUS. The compacts were filled solely with lip gloss, eye shadow, blush, and applicator. The instant article contains cosmetics, applicators, brushes, rings, and puffy plastic stickers. 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 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 repackaging. The lip glosses, rings and puffy stickers are not put up for a particular need or activity. Each item will be separately classified. Item 30470, Disney Princess Nail Polish Set, consists of 5 bottles of nail polish and an emery board. The emery board is imprinted with the images of Disney Princesses. The blister packaged kit is marketed for retail sale for young girls. Item 30472, Disney Princess Nail Art Set, consists of an emery board attached to a split key ring, 10 plastic fingernails with plastic pressure sensitive decals, and a sheet of 54 flat pressure sensitive plastic designs. The emery board, fingernails, and plastic sheet consist of designs of Disney Princess characters. The product, put up for retail sale, is marketed for use by young girls. Item 90570, Barbie Luxe Life Makeup Kit, consists of a cardboard case, 6 small cosmetic compacts, 4 bottles of nail polish, 2 lip gloss tubes, 4 lip gloss pots, 2 glitter gel tubes, and 4 applicators. The make-up kit, put up for retail sale, is marketed for use by young girls. The applicable subheading for Item 30473, Disney Princess Lip Gloss, will be 3304.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Beauty or make-up preparations for the care of the skin (other than medicaments), including sunscreen or suntan preparations; manicure or pedicure preparations: Lip make-up preparations. The duty rate will be free. The applicable subheading for the lipstick and lip gloss 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 suntan preparations; manicure or pedicure preparations: Lip make-up preparations. The duty rate will be free. The applicable subheading for the puffy plastic stickers will be 3926.40.0000, HTSUS, which provides for Other articles of plastics and articles of other: materials of headings 3901 to 3914: Statuettes and other ornamental articles. The rate of duty will be 5.3 percent ad valorem. The applicable subheading for the molded plastic castle shaped child’s handbag/makeup case will be 3926.90.9980, HTSUS, which provides for other articles of plastic. The duty rate will be 5.3 percent ad valorem. The applicable subheading for the necklace will be 7117.90.7500, HTSUS, which provides for Imitation jewelry: Other: Other: Other: Of plastics. The rate of duty will be free. The applicable subheading for the brushes if valued not over 5 cents each, will be 9603.30.2000, HTSUS, which provides for Artists’ brushes, writing brushes, and similar brushes for the application of cosmetics: Valued not over 5 cents each. The rate of duty will be 2.6 percent ad valorem. The applicable subheading for the brushes, if valued over 5 cents but not over 10 cents each, will be 9603.30.4000, HTSUS, which provides for Artists’ brushes, writing brushes and similar brushes for the application of cosmetics: Valued over 5 cents but not over 10 cents each. The rate of duty will be free. The applicable subheading for the brushes, if valued over 10 cents each, will be 9603.30.6000, HTSUS, which provides for Artists’ brushes, writing brushes, and similar brushes for the application of cosmetics: Valued over 10 cents each. The rate of duty will be free. The applicable subheading for the sponge applicator will be 9616.20.0000, HTSUS, which provides for Powder puffs and pads for the application of cosmetics or toilet preparations. The rate of duty will be 4.3 percent ad valorem. Perfumery, cosmetic, and toiletry products are subject to the requirements of the Federal Food, Drug, and Cosmetic Act, which is 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/. Your inquiry does not provide enough information for us to give a classification ruling on Item 30470, Item 30472, and Item 90570. Please provide the following information for the emery board for packaged in Items 30470 and 30472: 1) Submit a sample of the actual emery board which you intend to import. 2) Indicate the brand name and/or style number for this product. 3) Is the product coated or impregnated with abrasive powder or grain? If so, please indicate the precise chemical or mineral name of this abrasive material. 4) Indicate whether the abrasive material is a natural mineral or a synthetic chemical. 5) If the article is coated or impregnated with abrasive powder or grain, please identify the precise material which the abrasive will rest on – wood, paper, plastic, woven textile, non-woven textile, metal, etc. 6) If the article is not coated with abrasive powder or grain, please identify the materials which comprise the board. 7) If the board consists of more than one material, please provide a breakdown by weight and a breakdown by value indicating the percentages of all the materials. 8) Indicate which material comprises each portion of the board. The sample submitted with your request for Item 90570 contains paper mockups of several small cosmetic compacts and a paper prototype cosmetic case. Please provide an actual sample for retail sale which includes all the cosmetics and the cardboard case. Provide the value breakdown of all components. When this information is available, you may wish to consider resubmission of your request. We are returning any related samples, exhibits, etc. If you decide to resubmit your request, please include all of the material that we have returned to you. The marking statute, section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly and permanently as the nature of the article (or its container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article. As provided in section 134.41(b), Customs Regulations (19 CFR 134.41(b)), the country of origin marking is considered conspicuous if the ultimate purchaser in the U.S. is able to find the marking easily and read it without strain. The marking on Items 30470, 30472, and 30473 is imprinted in white ink against a light background which makes it difficult for the consumer to read. Appropriate measures should be taken to insure that the ultimate purchaser is able to easily find and read the marking. 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. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division

NY A82337 May 2, 1996 CLA-2-33:RR:NC:2:240 A82337 CATEGORY: Classification TARIFF NO.: 3304.10.0000; 3304.20.0000; 3304.30.0000; 3304.91.0010; 3304.91.0050; 3506.10.5000; 3919.90.5060; 3924.90.5500; 3926.40.0000; 5601.21.0090; 5601.22.0090; 9603.30.2000; 9603.30.4000; 9603.30.6000; 9616.20.0000; Ms. Brenda Netto Expeditors 1840 Airport Exchange Blvd. Erlanger, Kentucky 41018 RE: The tariff classification of six "Color-Ups Cosmetic Sets" from Hong Kong Dear Ms. Netto: In your letter dated March 29, 1996, you requested a tariff classification ruling on behalf of your client Libby Lee Toys Inc. Six samples of "Color-Ups Cosmetic Sets" were submitted with your inquiry. Item 2240, "Color-Ups Heart Compact", consists of a heart shaped compact, containing. one round pan of cream lipgloss, two pans of powdered eyeshadow, one foam applicator, and a round mirror. Item 2565, "Color-Ups Complete Makeup Set", consists of a rectangular plastic case, containing two rectangular pans of powdered blush, eight triangular pans of powdered eyeshadow, two tubes of three stackable, stick cream eyeshadows, one tube of five stackable stick lipsticks, one blush brush, and one foam applicator. Item 2260, "Color-Ups Clear View Compact", consists of a star shaped compact, containing one pan of cream lipgloss, four triangular pans of powdered eyeshadow, one pan of powdered blush, and one applicator/brush. Item 2625, "Color-Ups Deluxe Heart Case", consists of a heart shaped case, containing three rectangular pans of powdered blush, eight triangular pans of powdered eyeshadow, one tube of four stackable stick cream eyeshadows, one tube of four stackable stick lipsticks, three pans of cream lipgloss, two foam applicators, and one blush brush. Item 2715, "Color-Ups Multi-Fold Compact", consists of a compact of four compartments that lock into one compact. The first compartment consists of four rectangular pans of powdered blush and a blush brush. The second compartment consists of eight triangular pans of powdered eyeshadows, and two foam applicators. The third compartment consists of four pans of cream lip gloss. The fourth compartment consists of two stackable sticks of four lipsticks, one stick of four stackable eyeshadows, and one mascara. Item 2886, "Color-Ups Manicure and Makeup Gift Set", consists of three stackable stick lipsticks, four triangular pans of powdered eyeshadow, two rectangular pans of powdered blush, one bottle nail polish, two blush brushes, three foam applicators, twelve press-on nails with adhesive tabs, a sheet of plastic stick-on nail decals, two pink heart shaped emery boards backed on a foam core, a pink foam finger/toe separator, and four cotton balls. The products are used by young girls. The items are packaged together in a retail box. The items are not considered a set for Customs purposes. The products do not meet a particular need or carry out a specific activity. Each item will be classified separately in its own appropriate heading. The applicable subheading for Item 2240, "Color-Ups Heart Compact", will be 3304.91.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for beauty or make-up preparations and preparations for the skin (other than medicaments), including sunscreen or sun tan preparations; manicure or pedicure preparations: other: powder, whether or not compressed: rouges. The rate of duty will be 2.9 percent ad valorem. The applicable subheading for Item 2565, "Color-Ups Complete Makeup Set", will be 3304.91.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for beauty or make-up preparations and preparations for the skin (other than medicaments), including sunscreen or sun tan preparations; manicure or pedicure preparations: other: powder, whether or not compressed: rouges. The rate of duty will be 2.9 percent ad valorem. The applicable subheading for Item 2260, "Color-Ups Clear View Compact", will be 3304.91.0090, Harmonized Tariff Schedule of the United States (HTS), which provides for beauty or make-up preparations and preparations for the skin (other than medicaments), including sunscreen or sun tan preparations; manicure or pedicure preparations: other: powder, whether or not compressed: other. The rate of duty will be 2.9 percent valorem. The applicable subheading for Item 2625, "Color-Ups Deluxe Heart Case", will be 3304.91.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for beauty or make-up preparations and preparations for the skin (other than medicaments), including sunscreen or sun tan preparations; manicure or pedicure preparations: other: powder, whether or not compressed: other. The rate of duty will be 2.9 percent ad valorem. The applicable subheading for Item 2715, "Color-Ups Multi-Fold Compact", will be 3304.91.0090, Harmonized Tariff Schedule of the United States (HTS), which provides for beauty or make-up preparations and preparations for the skin (other than medicaments), including sunscreen or sun tan preparations; manicure or pedicure preparations: other: powder, whether or not compressed: other. The rate of duty will be 2.9 percent valorem. The applicable separate subheadings for the products contained in Item 2886, "Color-Ups Manicure and Makeup Gift Set" will be: Lipstick: 3304.10.0000, HTS, which provides for lip make-up preparations, at a duty rate of 2.9 percent ad valorem; Eyeshadow: 3304.20.0000, HTS, which provides for eye make-up preparations, at a duty rate of 2.9 percent ad valorem; Nail polish: 3304.30.0000, HTS, which provides for manicure or pedicure preparations, at a duty rate of be 2.9 percent ad valorem; Powdered blush: 3304.91.0010, HTS, which provides for powders whether nor not compressed, rouges, at a duty rate of 2.9 percent ad valorem; Press-on nails: 3926.40.0000, HTS, which provides for statuettes and other ornamental articles, at a duty rate of 5.3 percent ad valorem; Finger/Toe Separator: 3924.90.5500, HTS, which provides for tableware, kitchenware, other household articles and toilet articles of plastic: other, at a duty rate of 3.4 percent ad valorem; Nail Decals: 3919.90.5060, HTS, which provides for self-adhesive plates, sheets, films, tape, strip and other flat shapes...other, at a rate of duty will be 5.8 percent ad valorem; Adhesive Tabs: 3506.10.5000, HTS, which provides for products suitable for use as glues or adhesives, put up for retail sale as glues or adhesives, not exceeding a net weight of 1 kilo, other, at a rate of duty will be 2.1 percent ad valorem; Blush brush: 9603.30.2000, HTS, which provides for artists' brushes, writing brushes and similar brushes for the application of cosmetics: valued not over 5 cents each, at a duty rate will be 4.1 percent ad valorem; or 9603.30.4000, HTS, which provides for artists' brushes, writing brushes and similar brushes for the application of cosmetics: valued over 5 cents but not over 10 cents each, at a duty rate duty will be 0.2 cents each; or 9603.30.6000, HTS, which provides for artists' brushes, writing brushes and similar brushes for the application of cosmetics: valued over 10 cents each, at a duty rate will be 1.9 percent ad valorem; Sponge applicator : 9616.20.0000, HTS, which provides for powder puffs and pads for the application of cosmetics or toilet preparations, at a duty rate will be 6.8 percent ad valorem; Cotton balls: 5601.22.0090, HTS, which provides for wadding; other articles of wadding: of man-made fibers, at a duty rate will be 11.3 percent ad valorem. Cotton balls, of man-made fibers fall within textile category designation 669. Based upon international textile trade agreements products of Hong Kong are subject to quota and the requirement of a visa; or 5601.21.0090, HTS, which provides for wadding; other articles of wadding: of cotton, at a duty rate will be 6.5 percent ad valorem. Cotton balls of cotton fall within textile category designation 369. Based upon international textile trade agreements products of Hong Kong are subject to quota and the requirement of a visa. The designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes. To obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report on Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office. Cosmetics are subject to the regulations of the Food and Drug Administration. You may contact them at 5600 Fishers Lane, Rockville, Maryland 20857, telephone number (202) 443-3380. 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 212-466-5768. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division

HQ 963593 October 15, 2001 CLA-2 RR:CR:TE 963593 SS CATEGORY: Classification TARIFF NO.: 4202.12.2050, 3304.10.0000, 3304.20.0000, 3304.30.0000, 3304.91.0010, 9603.30 Ms. April Vafeades CFF World Freight Corp. 13 Addison Place Valley Stream, NY 11580 Re: Travel Case with Cosmetics; Len-Ron Manufacturing Co., Inc. v. United States; Vanity Case; 4202.12.2050, HTSUSA; Beauty or Make-up Preparations; Heading 3304, HTSUSA; Brushes for the Application of Cosmetics; Heading 9603, HTSUSA; Not a Composite Good; Not a GRI 3(b) Set; Container Not Classifiable with Contents Pursuant to GRI 5(a) Dear Ms. Vafeades: This letter is in response to your request dated May 12, 1999, on behalf of your client Malby International, concerning the classification under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) of a travel case with cosmetics made in China. A sample was submitted with your request. FACTS: The submitted sample is a large cosmetics bag imported with cosmetics and cosmetics brushes. The bag is rectangular in shape and measures approximately 8.5 inches in height by 12 inches in width by 3 inches in depth. The bag is constructed wholly of polyvinyl chloride (PVC) plastic sheeting and has two carrying handles. A zipper extends along three sides of the bag which allows the bag to be opened and laid out flat. One side of the interior features a full-sized zippered compartment made of clear plastic sheeting. When imported, the compartment contains two lipsticks, two eye shadows, two nail polishes, two blushes and three cosmetic brushes mounted on a cardboard insert. The compartment has additional space that can be used to carry other items. The other side of the interior of the bag features a full-sized compartment with a zippered opening that extends along three sides of the compartment. This zippered compartment is empty and can be filled by the purchaser with various personal effects. The bag is of sturdy construction and is designed to outlast its contents. The importer states the bag will be used to carry cosmetics. ISSUES: Whether the cosmetics bag, cosmetics and cosmetics brushes should be classified as a composite good, as a set, or separately? What is the proper classification of the cosmetics bag under the HTSUSA? LAW AND ANALYSIS: Classification of goods under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) is governed by the General Rules of Interpretation (“GRI”). GRI 1 provides that classification shall be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRI may then be applied. The Harmonized Commodity Description and Coding System Explanatory Notes (“ENs”) constitute the official interpretation of the Harmonized System at the international level. While neither legally binding nor dispositive, the ENs provide a commentary on the scope of each heading of the HTSUS and are generally indicative of the proper interpretation of these headings. See T.D. 89-80. I. The Cosmetics Bag, Cosmetics and Cosmetics Brushes Should Be Classified Separately. The classification of the instant travel case imported with cosmetics and cosmetics brushes hinges upon whether the container and its contents constitute a composite good or goods put up as sets for retail sale. It is Customs opinion that the article does not meet the definition of a composite good or goods put up as sets for retail sale, and that the individual components of the imported article are separately classifiable. As described above, the instant travel case consists of numerous individual components. Initially, the article cannot be classified by reference to GRI 1 because several of the components are classifiable in different headings. Beauty or make-up preparations such as lipstick, eye shadow, nail polish, and blush are classifiable in heading 3304, HTSUSA. Cosmetics brushes are classifiable in heading 9603, HTSUSA. Heading 4202, HTSUSA, provides in part for vanity cases, travelling bags, toiletry bags and similar containers. Since the article cannot be classified on the basis of GRI 1, the remaining GRI must be considered. GRI 2(a) is not applicable since it covers incomplete or unfinished goods. GRI 2(b) directs that the classification of goods consisting of more than one material or substance shall be determined according to the principles of GRI 3. GRI 3 establishes a hierarchy of methods of classifying goods which fall under two or more headings. The first method of classification is provided for in GRI 3(a), under which the heading which provides the most specific description is to be preferred to a heading which provides a more general description. However, when two or more headings each refer to part only of the materials or substances in a composite good or to part only of the items in a set put up for retail sale, those headings are to be regarded as equally specific in relation to those goods, even if one of them gives a more complete or precise description than the other. Explanatory Note V to Rule 3(a). In such circumstances, the classification of such goods shall be determined by GRI 3(b) or (c). GRI 3(b) provides that “composite goods made up of different components” and “goods put up in sets for retail sale” are to be classified as if they consisted of the component which gives them their essential character. However, for GRI 3(b) to apply, the combination of articles must meet the definition of “composite good” or “goods put up in sets for retail sale.” Composite goods are goods made up of different components in which the components are attached to each other to form a practically inseparable whole or goods with separable components provided that the components are adapted one to the other, mutually complementary and together form a whole which would not normally be offered for sale in separate parts. Explanatory Note IX to GRI 3(b). Customs has generally found that cosmetic products imported in substantial, reusable cosmetics bags, do not form composite goods. See Headquarters Ruling Letter (HQ) 959563, dated October 5, 1998, HQ 957707, dated June 26, 1995 and HQ 953537, dated June 16, 1993. In HQ 953537, Customs classified a plastic cosmetics case imported with cosmetics and cosmetics brushes separately. Customs stated that the cosmetic products complemented each other but the case was unique in that it served to collect, organize, transport and store not only the cosmetic components with which it was entered, but other items such as jewelry and hairwear. The case’s dissimilarity from the other components and the presence of additional compartments demonstrated that the cosmetic products and container were not mutually complementary and not adapted to be used to together. Customs also found that the components were of a kind normally offered for sale separately. See also HQ 960009, dated October 16, 1997 (travel pouches of a kind sold at retail on their own merits as travel or toiletry bags and not of a kind normally used in the packaging of toiletries/cosmetics). Applying this rationale to the instant case, the cosmetics bag and cosmetic products do not constitute a composite good. The EN state in Note X to GRI 3(b) that the term “goods put up in sets for retail sale” means goods which: (a) consist of at least two different articles which are, prima facie, classifiable in different headings; (b) consist of products or 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 the users without repacking. The instant combination of articles meets the first and last criteria of GRI 3(b). The items are classifiable in different headings and the combination will be put up for sale without the need for repacking. However, whether they meet the second criterion of being put together to meet a particular need or carry out a specific activity is questionable. In HQ 957707, dated June 26, 1995, Customs declined to classify a plastic carrying case imported with cosmetics and cosmetic brushes as a GRI 3(b) set. Customs stated that the cosmetic components provided grooming practice for young girls and that the plastic case served to collect, organize, transport and store the cosmetic components. Customs found that the case and cosmetic components were not put up to meet a particular need or carry out a specific activity. Thus, the components were classified separately. See also HQ 953537, dated June 16, 1993. In HQ 959563, dated October 5, 1998, Customs declined to classify a toiletry bag imported with a sample bottle of perfume, sample tube of bath gel and a small jar of body cream as a GRI 3(b) set. Customs found that the toiletries were used to enhance one’s appearance and that the bag served to protect, store and carry the toiletries. Since the products met different needs and carried out separate activities, they did not comprise a GRI 3(b) set. In HQ 959265, dated April 9, 1999, Customs declined to classify a toiletry bag imported with lotions and cleansers as a set under GRI 3(b). Customs stated that the creams and lotions met the activity of skin care. Noting that the bag was twice as large as would be necessary to hold the toiletries and was designed to outlast their use, Customs found that the toiletry case did not sufficiently relate to the other goods to form a set. Customs explained that the bag provided an incentive to purchase the toiletries which was independent of its use with them. Finding an insufficient nexus between the bag and the toiletries to form a set put up for retail sale, Customs classified the items separately. In the instant case, the cosmetic products are used to enhance one’s appearance and the cosmetics bag serves to protect, store, and carry the cosmetic products. Thus, the components meet different needs, carry out separate activities, and do not comprise a GRI 3(b) set. Furthermore, the instant cosmetics bag was not specifically designed to hold or contain the cosmetic products. The bag is appreciably larger than that required to hold or carry the cosmetic products and will be used to carry additional products. We find that the instant cosmetics bag does not sufficiently relate to the cosmetic products so that a particular need or specific activity can be identified. Thus, the cosmetics bag, cosmetics and cosmetics brushes are classified separately. Lastly, we note that certain containers may be classified with the articles they are designed to hold if the requirements of GRI 5 are met. In pertinent part, GRI 5(a) states that: Camera cases, musical instrument cases, gun cases, drawing instrument cases, necklace cases and similar containers, specially shaped or fitted to contain a specific article or set of articles, suitable for long-term use and entered with the articles for which they are intended, shall be classified with such articles when of a kind normally sold therewith. Although suitable for long-term use and entered with the cosmetic products, we do not consider the soft-sided cosmetics bag to be a container specially shaped or fitted to contain a specific set of articles. See HQ 957707, HQ 953537 and HQ 959563 (cited above). The instant bag is a generic cosmetics bag capable of containing both the articles with which it is entered and additional items. Furthermore, as previously noted, cosmetics cases and cosmetics are normally sold separately. Therefore, GRI 5(a) does not operate to make the container classifiable with its contents. The Cosmetics Bag is Properly Classified as a Vanity Case of Subheading 4202.12.2050, HTSUSA, in accordance with the decision in Len-Ron Manufacturing Co., Inc. v. United States. Heading 4202, HTSUSA, provides for “Trunks, suitcases, vanity cases, attache cases, briefcases, school satchels, spectacle cases, binocular cases, camera cases, musical instrument cases, gun cases, holsters and similar containers; traveling bags, toiletry bags, knapsacks and backpacks, handbags, shopping bags, wallets, purses, map cases, cigarette cases, tobacco pouches, tool bags, sports bags, bottle cases, jewelry boxes, powder cases, cutlery cases and similar containers, of leather or of composition leather, of sheeting of plastics, of textile materials, of vulcanized fiber, or of paperboard, or wholly or mainly covered with such materials or with paper.” Vanity cases are specifically provided for under subheading 4202.12, HTSUSA. Subheading 4202.92, HTSUSA, provides for other containers not covered by previous provisions of the heading. Travel bags are specifically provided for at the eight-digit level under subheadings 4202.92.15 through 4202.92.45, HTSUSA. Additional U.S. Note 1 to Chapter 42, HTSUSA, explains that: For the purposes of heading 4202, the expression “travel, sports and similar bags” means goods, other than those falling in subheadings 4202.11 through 4202.39, of a kind designed for carrying clothing and other personal effects during travel, including backpacks and shopping bags of this heading, but does not include binocular cases, camera cases, musical instrument cases, bottle cases and similar containers. Thus it is clear that classification in the subheadings providing for travel bags is only appropriate when there is no previously occurring tariff provision that covers the merchandise more specifically. Furthermore, Customs notes that GRI 6 directs that only subheadings at the same level are comparable. Accordingly we must first determine whether the subject merchandise is classifiable as a vanity case. It appears that Customs initially believed that cosmetics bags were not covered by the term “vanity cases.” As pointed out by the court, the term is not clearly defined by the headings, subheadings, or chapter notes of Chapter 42, HTSUSA. Len-Ron Manufacturing Co., Inc. v. United States, 118 F. Supp. 2d 1266 (2000). Prior to the decision in Len-Ron, Customs had long classified cosmetics bags as travel bags under subheading 4202.92, HTSUSA. See HQ 089073, dated January 7, 1992; HQ 951534, dated August 4, 1992; HQ 954002, dated September 23, 1993; HQ 954963, dated September 20, 1993; HQ 954964, dated September 20, 1992; HQ 954965, dated September 20, 1993; HQ 954966, dated September 20, 1993; HQ 954967, dated September 20, 1993; HQ 954968, dated September 20, 1993; HQ 954969, dated September 20, 1993; HQ 954970, dated September 20, 1993; HQ 954971, dated September 20, 1993; HQ 956666, dated May 30, 1995; HQ 958566, dated February 21, 1996; and HQ 960471, dated April 14, 1998. However, the Court of International Trade in Len-Ron recently issued a decision which significantly impacts Customs classification of cosmetics bags. The court found that the common meaning of the term “vanity case” included “various forms of the article: a compact; a small handbag or case used by women for carrying cosmetics; and a small luggage bag for cosmetics.” Len-Ron Manufacturing Co., Inc. v. United States, 118 F. Supp. 2d 1266 (2000). Since the court found that the cosmetics bags before the court were prima facie classifiable under subheading 4202.12, HTSUSA, the court did not address classification under subheading 4202.92.4500, HTSUSA.  Thus, the court determined that cosmetics bags used to contain, organize and segregate cosmetic and toiletry products were properly classified as vanity cases of subheading 4202.12, HTSUSA, rather than as travel bags of heading 4202.92, HTSUSA. Applying the rational of Len-Ron to the instant case, Customs finds that the subject cosmetics case is encompassed within the court’s definition of the term “vanity case.” Although the subject cosmetics case is believed to be larger than the small bags and cases before the court in Len-Ron, we find that classification of the instant article as a vanity case to be appropriate since the court’s definitions included small luggage bags used by women for carrying cosmetics. Accordingly, the subject cosmetics case is classified as a vanity case of subheading 4202.12, HTSUSA. Rulings issued by Customs under the provisions of 19 CFR 174 or 177, that are inconsistent with the principles of the Len-Ron decision are revoked or modified by operation of law. HOLDING: The cosmetics bag is classified under subheading 4202.12.2050, HTSUSA, the provision for “ . . . : Trunks, suitcases, vanity cases, attache cases, briefcases, school satchels and similar containers: With outer surface of plastics or of textile materials: With outer surface of plastics, Other: Trunks, suitcases, vanity cases and similar containers.” The general column one duty rate is 20% percent ad valorem. The lipsticks are classified under subheading 3304.10.0000, HTSUSA, the provision for “Beauty or make-up preparations . . . : lip make-up preparations.” The general column one duty rate is “Free.” The eyeshadows are classified under subheading 3304.20.0000, HTSUSA, the provision for “Beauty or make-up preparations . . . : eye make-up preparations.” The general column one duty rate is “Free.” The fingernail polishes are classified under subheading 3304.30.0000, HTSUSA, the provision for “Beauty or make-up preparations . . . : manicure or pedicure preparations.” The general column one duty rate is “Free.” The blushes are classified under subheading 3304.91.0010, HTSUSA, the provision for “Beauty or make-up preparations . . . : Other: Powders, whether or not compressed, Rouges.” The general column one duty rate is “Free.” The cosmetics brushes are classified under subheading 9603.30, HTSUSA, the provision for “Brooms, brushes . . . : Artists’ brushes, writing brushes and similar brushes for the application of cosmetics.” The general column one duty rate is either 2.6 percent ad valorem or “Free” depending on the value of the brush. Sincerely, John Durant, Director Commercial Rulings Division

HQ 965857 December 20, 2002 CLA-2: RR:CR:GC 965857 DBS CATEGORY: Classification TARIFF NO.: 3304.10.0000 Area Director, JFK International Airport Area U.S. Customs Service c/o Chief, Liquidation and Protest Branch Bldg. 77, JFK International Airport Area Jamaica, NW 11430 RE: Protest 4701-02-100655; bulk cosmetic preparations Dear Sir: This is our decision on Protest 4701-02-100655 filed against your classification, under the Harmonized Tariff Schedule of the United States (HTSUS), of bulk cosmetic preparations. Twenty-four (24) entries were liquidated between February 15, 2002 and March 8, 2002, and the protest timely filed on May 15, 2002. Intercos Productions LLC has filed multiple protests that involve substantially similar goods. In accordance with section D(1)(e) of Customs Directive #099-3550-065, dated August 1, 1993, this protest has been designated the “lead” protest. FACTS: The products at issue in this protest are finished formulations of lipstick, lip-gloss, eye shadow, mascara, foundation, rouge and similar cosmetic formulations imported in bulk. The products will be packaged in tubes and bottles for retail sale in the U.S. The protestant also imports make up pans (eye shadow, blush, and foundation) that will be placed in compacts for retail sale. You classified the products in heading 3824, HTSUS, as chemical preparations not elsewhere specified. Protestant claims the products are classifiable in heading 3304, HTSUS, which provides for beauty or make-up preparations. ISSUE: Whether the instant bulk cosmetic preparations are classifiable as beauty preparations of heading 3304, HTSUS, or as chemical preparations not elsewhere specified of heading 3824, HTSUS. LAW AND ANALYSIS: Classification under the HTSUS is made in accordance with the General Rules of Interpretation (GRIs). GRI 1 provides that articles are to be classified by the terms of the headings and relative Section and Chapter Notes. For an article to be classified in a particular heading, the heading must describe the article, and not be excluded therefrom by any legal note. In the event that goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs may then be applied. In understanding the language of the HTSUS, the Harmonized Commodity Description and Coding System Explanatory Notes (ENs) may be utilized. ENs, though not dispositive or legally binding, provide commentary on the scope of each heading of the HTSUS, and are the official interpretation of the Harmonized System at the international level. Customs believes the ENs should always be consulted. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (August 23, 1989). The HTSUS provisions under consideration are as follows: 3304 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: * * * 3824 Prepared binders for foundry molds or cores; chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural procuts), not elsewhere specified or included: 3824.90 Other: Other: Mixtures containing 5 percent or more by weight of one or more aromatic or modified aromatic substances: 3824.90.28 Other * * * Other: Other: 3824.90.91 Other Customs published notice of a proposed revocation of a ruling letter and revocation of treatment previously accorded by Customs to the tariff classification of bulk lipstick matter on November 13 , 2002, in the Customs Bulletin, Volume 36, Number 46. Headquarters Ruling Letter (HQ) 965977, dated December 13, 2002, revokes a ruling letter which classified bulk lipstick matter in heading 3824.90.90, HTSUS, as a chemical preparation not elsewhere specified or included. In HQ 965977 Customs reconsidered this classification and determined that lip make-up preparations imported in bulk and containing all essential elements of lip make-up is classifiable in subheading 3304.10.00, HTSUS, which provides for lipstick and other lip make-up preparations. The analysis applied in that ruling applies to all of the make-up preparations at issue here. The LAW AND ANALYSIS section of HQ 965977 is hereby incorporated by reference. The final notice of revocation and HQ 965977 will be published in a forthcoming issue of the Customs Bulletin. A copy of HQ 965977 is enclosed. The cosmetics at issue here contain all essential elements necessary for each respective type of cosmetic. Accordingly, they are all classifiable as beauty or make-up preparations under heading 3304, HTSUS. As such, the issue of the presence or absence of aromatics for purposes of classification under heading 3824, HTSUS, which was raised by the protestant, need not be addressed. HOLDING: Finished cosmetic formulations in bulk form and make-up pans 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 protest should be GRANTED. In accordance with Section 3A(11)(b) of Customs Directive 099 3550-065, dated August 4, 1993, Subject: Revised Protest Directive, you are to mail this decision, together with the Customs Form 19, to the protestant no later than 60 days from the date of this letter. Any reliquidation of the entry or entries in accordance with the decision must be accomplished prior to mailing the decision. Sixty days from the date of the decision the Office of Regulations and Rulings will make the decision available to Customs personnel, and to the public on the Customs Home Page on the World Wide Web at www.customs.gov, by means of the Freedom of Information Act, and other methods of public distribution. Sincerely, Myles B. Harmon, Acting Director Commercial Rulings Division

HQ 965977 December 19, 2002 CLA-2: RR:CR:GC 965977 DBS CATEGORY: Classification TARIFF NO.: 3304.10.00 Mr. David A. Eisen Tomkins & Davidson One Astor Plaza,1515 Broadway New York, NY 10036-8901 RE: Bulk cosmetic preparations; NY B84855 revoked Dear Mr. Eisen: On June 24, 1997, this office issued to you on behalf of your client, Christian Dior Perfumes Inc., New York (NY) B84855, classifying bulk lipstick as a chemical preparation not elsewhere specified or included under subheading 3824.90.90, Harmonized Tariff Schedule of the United States (HTSUS). We have reconsidered NY B84855 and have determined the classification to be incorrect. Pursuant to section 625(c), Tariff Act of 1930 (19 U.S.C. 1625(c)), as amended by section 623 of Title VI (Customs Modernization) of the North American Free Trade Agreement Implementation Act, Pub. L. 103-182, 107 Stat. 2057, 2186 (1993), notice of the proposed revocation of the above identified ruling was published on November 13, 2002, in the Customs Bulletin, Volume 36, Number 46. No comments were received in response to the notice. FACTS: In a letter dated May 1, 1997 you had requested a binding classification ruling from Customs National Commodity Specialist Division, New York, (NCSD) for bulk lipstick with a composition as follows: castor oil, isostearate, myrisryl lactate, microcrystalline wax, cetyl acetate, butyl stearate, ceresin, mineral oil, carnuaba, acetelated linolin alcohol, synthetic beeswax, canoelilla wax, octylmethoxy cinnamate, tocopherol, titanium oxide, iron oxide, FD&C yellow, D&C red and traces of other organic compounds. ISSUE: Whether the scope of heading 3304, HTSUS, includes make-up preparations imported in bulk. LAW AND ANALYSIS: Classification under the HTSUS is made in accordance with the General Rules of Interpretation (GRIs). GRI 1 provides that articles are to be classified by the terms of the headings and relative Section and Chapter Notes. For an article to be classified in a particular heading, the heading must describe the article, and not be excluded therefrom by any legal note. In the event that goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs may then be applied. In understanding the language of the HTSUS, the Harmonized Commodity Description and Coding System Explanatory Notes (ENs) may be utilized. ENs, though not dispositive or legally binding, provide commentary on the scope of each heading of the HTSUS, and are the official interpretation of the Harmonized System at the international level. Customs believes the ENs should always be consulted. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (August 23, 1989). The HTSUS provisions under consideration are as follows: 3304 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: * * * 3824 Prepared binders for foundry molds or cores; chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included GRI 1 provides that articles are to be classified by the terms of the headings and relative Section and Chapter Notes. For an article to be classified in a particular heading, the heading must describe the article, and not be excluded therefrom by any legal note. Section VI, Note 2, HTSUS, provides, in pertinent part, as follows: “…[G]oods classifiable in heading …3304…by reason of being put up in measured doses or for retail sale are to be classified in [this heading] and in no other heading of the tariff schedule.” Chapter 33, Note 3, HTSUS, states that “[h]eadings 3303 to 3307 apply, inter alia, to products, whether or not mixed…suitable for use as goods of these headings and put up in packings of a kind sold by retail for such use.” The issue before Customs is the scope of heading 3304, HTSUS. Beauty and make-up preparations imported ready for retail sale are classifiable in heading 3304, HTSUS. However, we must consider whether the legal note excludes from classification in those headings goods imported in bulk that are not put up in packings for retail sale. Heading 3304, HTSUS, is an eo nomine provision. An eo nomine provision is one that describes a commodity by a specific name, as opposed to use. Absent limiting language or indicia of contrary legislative intent, an eo nomine provision covers all forms of the article. See National Advanced Sys. v. United States, 26 F.3d 1107, 1111 (Fed. Cir. 1994). An eo nomine provision may be limited by use, but such use limitation should not be read into an eo nomine provision unless the name itself inherently suggests a type of use. See United States v. Quon Quon Co., 46 C.C.P.A. 70, 72-73 (1959), cited by Carl Zeiss, Inc. v. United States, 195 F.3d 1375, 1379 (Fed. Cir. 1999). he term “preparations” is not defined in the HTSUS, and the exemplars of beauty or make-up preparations and preparations for the care of the skin in the ENs do not provide clear guidance with regard to the bulk product at issue. To determine the proper meaning of tariff terms as contained in the statute, the terms are "construed in accordance with their common and popular meaning, in the absence of contrary legislative intent." E.M. Chemicals v. United States, 920 F.2d 910, 913 (Fed. Cir. 1990). "To assist it in ascertaining the common meaning of a tariff term, the court may rely upon its own understanding of the terms used, and it may consult lexicographic and scientific authorities, dictionaries, and other reliable information sources." Brookside Veneers, Ltd. v. United States, 847 F.2d 786, 789, 6 Fed. Cir. (T) 121, 125 (Fed. Cir.) cert. denied, 488 U.S. 943, (1988). We consulted several lexicographic sources. The relevant definition of “preparation,” found in the Oxford English Dictionary, 2281 (compact ed. 1987), is: “6. A substance specially prepared, or made up for its appropriate use or application, e.g. as food or medicine, or in the arts or sciences.” Webster’s Third New International Dictionary, 1790 (unabridged 1986), states: “5. Something that is prepared: something made, equipped, or compounded for a specific purpose.” In the Random House Unabridged Dictionary (2d ed. 1993) “preparation” is, in pertinent part: “5. Something prepared, manufactured or compounded: a special preparation for sunbathers.” Each definition specifically states or denotes that a “preparation” is made for a specific purpose. Therefore, the eo nomine provision is limited by use. As the terms of heading 3304, HTSUS, provide for beauty and make-up preparations, goods of the heading must be substances made for the specific purpose of making oneself up. It is axiomatic that classification is based on goods in the condition in which they are imported. See, e.g., United States v. P John. Hanrahan, Inc., 45 CCPA 120, 124, C.A.D. (1958). In Aceto Chemical Co., Inc. v. United States, 59 CCPA 212, C.A.D. 1069 (1972), the appellate court held that the chemical mixture at issue in its condition as imported contained the essential elements that impart the function of shampoo, and was thus a completed shampoo for tariff purposes, even though water, perfume and coloring agents were added after importation. Similarly, though not packaged for retail sale, the product at issue contains all essential components of lipstick and is produced only for use as a lip make-up preparation. Therefore, it is a completed lip make-up preparation for tariff purposes, and thus provided for by the terms of heading 3304, HTSUS. Accordingly, Note 3 to Chapter 33, HTSUS, cannot be read to exclude a good specifically provided for in the heading text. Moreover, neither of the relevant legal notes use exclusionary or limiting language. On the contrary, the use of inter alia, meaning “among other things,” in Note 3 signifies that the heading covers more than products “suitable for use as goods of the heading and put up in packings of a kind sold by retail for such use.” The language of Section VI, Note 2 merely requires that goods that are put up for retail sale must be classified in those headings. The scope of the heading is buttressed by the decisions of the Nomenclature Committee of the Customs Co-Operation Council under the Brussels Tariff Nomenclature (BTN), predecessors to the Harmonized System Committee (HSC) and the Harmonized System (HS) of the World Customs Organization, respectively. The BTN may be treated as legislative history to the tariff provisions where the language of the tariff provision and a Brussels section is very similar. See S.G.B. Steel Scaffolding & Shoring Co., Inc. v. United States, 82 Cust. Ct. 197, Cust. Dec. 4802 (1979); Sturm, Customs Laws & Administration, § 52.2 at 16, 17 (3d ed. 1988), and cases cited therein. Heading 33.06 of the BTN provided for “Perfumery, cosmetics and toilet preparations.” It is the predecessor provision for heading to 3304, HTSUS. The language is similar, as cosmetic preparations are beauty and make-up preparations, so we may consider the BTN as legislative history. Further, the classification from the following decision was retained in the conversion to the HTS. See Annex H/3 to Doc. 33.250, NC/56/May 86, IHSC/6/May 86. The Nomenclature Committee determined that bulk lipstick matter, not packaged for retail sale but containing all of the ingredients, including coloring matter, which needed only to be molded into lipstick was classifiable in heading 33.06. See 8500/315 E, NC/6/Sept. 61. In a classification opinion published in the Compendium of Classification Opinions, the HSC determined that lipstick base containing no coloring matter or perfume was not classifiable in Chapter 33 as an unfinished cosmetic preparation by application of GRI 2(a) because of the absence of coloring matter, an essential component of lipstick. See Doc. 37.202, HSC/9/Jan. 92; see also Doc. 37.302, HSC/8/Oct. 91 for full discussion. This lipstick base was classified as a chemical mixture in subheading 3823.90, HTS (now subheading 3824.90, HTS, pursuant to Doc. 38.960, Annex L/8, HSC/14/Nov. 94). Heading 3824, HTSUS, provides for chemical preparations not elsewhere specified or included. As the instant product is provided for in heading 3304, HTSUS, heading 3824, HTSUS, is inapplicable. HOLDING: Bulk lipstick is classifiable in subheading 3304.10.00, 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: lip make-up preparations.” EFFECT ON OTHER RULINGS: NY B84855, dated June 24, 1997 is hereby REVOKED. In accordance with 19 U.S.C 1625(c), this ruling will become effective 60 days after its publication in the Customs Bulletin. Sincerely, Myles B. Harmon, Acting Director Commercial Rulings Division