NY 863374: The tariff classification of Looking Pretty Play Cosmeticsfrom Taiwan

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                                NY 863374
                                May 20, 1991



CLA-2-33:S:N:N1:240   863374 

CATEGORY:  Classification

TARIFF NO.:   3304.91.0010

Ms. Teres L. Knowles
Sims, Waters & Associates, Inc.
2052 E. 19th Street
Jacksonville, Florida 32206

RE:  The tariff classification of Looking Pretty Play Cosmetics
from      Taiwan

Dear Ms. Knowles: 

     In your letter dated May 8, 1991, you requested a tariff
classification ruling on behalf of your client Ja-Ru, Inc.
  
     Samples were submitted for two styles of Looking Pretty Play
Cosmetics.  Item # 91, Looking Pretty Play Cosmetics Compact Set
consists of a compact containing four palettes of eye shadow, two
palettes of blush, a blush brush and eyeshadow applicator.  Item
# 95 Looking Pretty Play Cosmetics Beauty Set consists of eight
eye shadow palettes, lipstick, two blush palettes, a blush brush
and an eyeshadow applicator.  Both compacts consist of real make-
up.

     The applicable HTS subheading for Looking Pretty Play
Cosmetics Compact Set and Looking Pretty Play Cosmetics Beauty
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 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 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