Beauty and Skin Care Products of Heading 3304

Published CBP guidance; operative status and applicability must be assessed from the retained publisher edition.

What Every Member of the
Trade Community Should Know About:
Beauty and Skin
Care Products of
Heading 3304

AN INFORMED COMPLIANCE PUBLICATION
MARCH 2008

Beauty and Skin Care Products of Heading 3304
March 2008

NOTICE:

This publication is intended to provide guidance and information to the trade community.
It reflects the position on or interpretation of the applicable laws or regulations by U.S.
Customs and Border Protection (CBP) as of the date of publication, which is shown on
the front cover. It does not in any way replace or supersede those laws or regulations.
Only the latest official version of the laws or regulations is authoritative.

Publication History

First Published: July 2006
Reviewed With No Changes February 2008

PRINTING NOTE:

This publication was designed for electronic distribution via the CBP website
(http://www.cbp.gov) and is being distributed in a variety of formats. It was originally set
up in Microsoft Word97
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depending upon which word processor or printer you use. If you wish to maintain the
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PREFACE

On December 8, 1993, Title VI of the North American Free Trade Agreement Implementation
Act (Pub. L. 103-182, 107 Stat. 2057), also known as the Customs Modernization or “Mod” Act,
became effective. These provisions amended many sections of the Tariff Act of 1930 and
related laws.

Two new concepts that emerge from the Mod Act are “informed compliance” and “shared
responsibility,” which are premised on the idea that in order to maximize voluntary compliance
with laws and regulations of U.S. Customs and Border Protection, the trade community needs to
be clearly and completely informed of its legal obligations. Accordingly, the Mod Act imposes a
greater obligation on CBP to provide the public with improved information concerning the trade
community's rights and responsibilities under customs regulations and related laws. In addition,
both the trade and U.S. Customs and Border Protection share responsibility for carrying out
these requirements. For example, under Section 484 of the Tariff Act, as amended (19 U.S.C.
1484), the importer of record is responsible for using reasonable care to enter, classify and
determine the value of imported merchandise and to provide any other information necessary to
enable U.S. Customs and Border Protection to properly assess duties, collect accurate
statistics, and determine whether other applicable legal requirements, if any, have been met.
CBP is then responsible for fixing the final classification and value of the merchandise. An
importer of record’s failure to exercise reasonable care could delay release of the merchandise
and, in some cases, could result in the imposition of penalties.

Regulations and Rulings (RR) of the Office of International Trade has been given a major role in
meeting the informed compliance responsibilities of U.S. Customs and Border Protection. In
order to provide information to the public, CBP has issued a series of informed compliance
publications on new or revised requirements, regulations or procedures, and a variety of
classification and valuation issues.

This publication, prepared by the National Commodity Specialist Division of Regulations and
Rulings Is entitled "Beauty and Skin Care Products of Heading 3304”. It provides guidance
regarding the classification of these items. We sincerely hope that this material, together with
seminars and increased access to rulings of U.S. Customs and Border Protection, will help the
trade community to improve voluntary compliance with customs laws and to understand the
relevant administrative processes.

The material in this publication is provided for general information purposes only. Because
many complicated factors can be involved in customs issues, an importer may wish to obtain a
ruling under Regulations of U.S. Customs and Border Protection, 19 C.F.R. Part 177, or to
obtain advice from an expert who specializes in customs matters, for example, a licensed
customs broker, attorney or consultant.

Comments and suggestions are welcomed and should be addressed to the Executive Director,
Regulations and Rulings, Office of International Trade, U.S. Customs and Border Protection,
1300 Pennsylvania Avenue, NW, (Mint Annex), Washington, D.C. 20229.

Sandra L. Bell
Executive Director, Regulations and Rulings
Office of International Trade

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INTRODUCTION.......................................................................................... 8
LAW AND CLASSIFICATION..................................................................... 8
DEFINITIONS.............................................................................................. 8
..................................................................................................................... 9 MAKE-UP
.................................................................................................................. 9 COSMETIC
........................................................................................................... 9 PREPARATION
MAKE-UP PREPARATIONS..................................................................... 10
................ 10 SUBHEADING 3304.10.0000, HTSUS - LIP MAKE-UP PREPARATIONS
............................................................................................................ 10 EXCLUSIONS
.............. 10 SUBHEADING 3304.20.0000, HTSUS - EYE MAKE-UP PREPARATIONS
............................................................................................................ 11 EXCLUSIONS
SUBHEADING 3304.30.0000, HTSUS - MANICURE AND PEDICURE
PREPARATIONS....................................................................................................... 11
............................................................................................................ 11 EXCLUSIONS
OTHER BEAUTY, MAKE-UP OR SKIN CARE PREPARATIONS
SUBHEADINGS 3304.91- 3304.99, HTSUS
............................................. 12
SUBHEADING 3304.91.00, HTSUS - POWDERS, WHETHER OR NOT
COMPRESSED.......................................................................................................... 13
............................................................................................................ 13 EXCLUSIONS
OTHER BEAUTY, MAKE-UP PREPARATIONS, AND SKIN CARE PREPARATIONS -
SUBHEADING 3304.99, HTSUS................................................................................ 13
PETROLEUM JELLY IN RETAIL PACKAGES - SUBHEADING 3304.99.1000, HTSUS
................................................................................................................................... 13
SUNTAN AND SUNSCREEN PREPARATIONS - SUBHEADING 3304.99.5000,
HTSUS
....................................................................................................................... 14
............................................................................................................ 14 EXCLUSIONS
BEAUTY, MAKE-UP, and COSMETIC PREPARATIONS - SUBHEADING
3304.99.5000, HTSUS
............................................................................................... 14
................... 14 SKIN CARE PREPARATIONS - SUBHEADING 3304.99.5000, HTSUS
............................................................................................................ 15 EXCLUSIONS
SUBSIDIARY PHARMACEUTICAL CONSTITUENTS............................. 15
PAPERS IMPREGNATED OR COATED WITH COSMETICS; WADDING,
FELT AND NONWOVENS IMPREGNATED, COATED OR COVERED
WITH PERFUME OR COSMETICS
........................................................... 16
RETAIL AND BULK PREPARATIONS..................................................... 16
FOOD AND DRUG ADMINISTRATION LAWS......................................... 17

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.............................................................................................. 17 COSMETIC LABELING
.......................................................................... 18 DECLARATION OF INGREDIENTS
ADDITIONAL INFORMATION................................................................... 20
................................................................................................................ 20 The Internet
................................................................................................. 20 Customs Regulations
........................................................................................................ 20 Customs Bulletin
................................................................................. 21 Importing Into the United States
............................................................................. 21 Informed Compliance Publications
...................................................................................................... 22 Value Publications
................................................................................. 23 “Your Comments are Important”

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INTRODUCTION

Chapter 33 pertains to the classification of ESSENTIAL OILS AND RESINOIDS;
PERFUMERY, COSMETIC OR TOILET PREPARATIONS. This informed compliance
report will focus on the classification of the beauty and skin care products of heading
3304, HTSUS. The multi-billion dollar beauty and skin care industry, formerly focused
exclusively on women’s beauty and skin care products, has evolved into an industry,
which markets preparations for babies, children, teenagers, and men. Heading 3304,
HTSUS, 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.

3304.10 - Lip make-up preparations
3304.20 - Eye make-up preparations
3304.30 - Manicure or pedicure preparations
Other :
3304.91 - Powders, whether or not compressed
3304.99 -- Other

LAW AND CLASSIFICATION

Proper classification of merchandise entering the territory of the United States is the
responsibility of the importing public pursuant to the Customs Modernization Act. U.S.
Customs and Border Protection enforces the laws and regulations.

Classification of merchandise under the Harmonized Tariff Schedule of the United
States (HTSUS) is in accordance with the General Rules of Interpretation (GRI’s). GRI
1 provides that classification shall be determined according to the terms of the headings
and any relative section or chapter notes. The chapter notes provide legal guidance to
the proper classification of the merchandise within the headings and subheadings. The
Harmonized Commodity Description and Coding System Explanatory Notes (referred to
as E.N. or Explanatory Notes)

constitute the official interpretation of the Harmonized
System at the international level. While neither legally binding nor dispositive, the
Explanatory Notes provide a commentary on the scope of each heading of the
Harmonized System and are generally indicative of the proper interpretation of these
headings. See T.D. 89-80, 54 FR 35127, 35128 (August 23, 1989).

DEFINITIONS

Heading 3304 encompasses make-up, cosmetic, beauty, and skin care products used
to enhance and provide care for the lips, eyes, face, and body. We note that the
Harmonized Tariff Schedule and the Explanatory Notes do not define the terms beauty

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preparations, make-up preparations, or cosmetics. Tariff terms are construed in
accordance with their common and commercial meaning. Nippon Kogasku (USA), Inc.
v. United States, 69 CCPA 89, 673 F.2d 380 (1982). Common and commercial
meaning may be determined by consulting dictionaries, lexicons, scientific authorities
and other reliable sources. C.J. Tower & Sons v. United States, 69 CCPA 128, 673 F.2d
1268 (1982).

MAKE-UP

Make-up is defined in Merriam-Webster Online Dictionary as:

(1) Cosmetics used to color and beautify the face
(2) A cosmetic applied to other parts of the body

COSMETIC

The Encyclopedia Britannica (Online) defines the term cosmetic as:

Any of several preparations (excluding soap) that are applied to the human body
for beautifying, preserving, or altering the appearance or for cleansing, coloring,
conditioning, or protecting the skin, hair, nails, lips, eyes, or teeth.

PREPARATION

The term preparation is not defined in the Harmonized Tariff Schedule. Customs ruling
HQ 965977 dated December 19, 2002, addresses the term preparation. The relevant
definition of preparation found in the Oxford English Dictionary, 2281 (compact ed.
1987), is:

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:

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:

Something prepared, manufactured or compounded: a special preparation for
sunbathers.

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Each definition states that a cosmetic, make-up, or preparation is made for a specific
purpose. As the terms of heading 3304, HTSUS, provide for beauty, make-up and skin
care preparations; goods of the heading must consist of preparations made for these
specific purposes. Lipstick, foundation, blush, eye shadow, and skin care lotions are
some of the exemplars listed in the Explanatory Notes to heading 3304, HTSUS. These
preparations are for the care or beautification of the skin or other external features.

MAKE-UP PREPARATIONS

Make-up or cosmetic preparations are used to beautify or enhance the eyes, lips, nails,
or face. The preparations include eye make-up, lip make-up, and facial make-up, which
are provided for in subheadings 3304.10, 3304.20, 3304.30, 3304.91, and 3304.99,
HTSUS. Theatrical make-up, grease paints, and Halloween make-up are also
classifiable in heading 3304 HTSUS. Make-up preparations manufactured and
marketed for children and teenagers are classifiable in heading 3304, HTSUS, provided
they contain all the necessary ingredients to be marketed as make-up preparations.
Make-up preparations of subheadings 3304.10 through 3304.99 pertain to products
imported in retail packages or in bulk. Information on bulk make-up preparations is
discussed in the section on RETAIL AND BULK PREPARATIONS.

SUBHEADING 3304.10.0000, HTSUS - LIP MAKE-UP PREPARATIONS

Subheading 3304.10.0000, HTSUS, provides for make-up preparations for the lips.
Lipstick, in stick, tube, cream or palette, is classifiable in this provision, as well as lip-
gloss, lip pencil, lip crayon, lip liner, lip plumper, non-medicated lip balm, theatrical lip
make-up preparations, and lip make-up preparations used for Halloween.

EXCLUSIONS

Medicated lip preparations for the treatment of cold sores and other medical conditions
of the lips are excluded from subheading 3304.10.0000, HTSUS. Medicated lip
preparations are classifiable in Chapter 30.

SUBHEADING 3304.20.0000, HTSUS - EYE MAKE-UP PREPARATIONS

Subheading 3304.20.0000, HTSUS, provides for preparations for the beauty of the eye
area. Eye make-up preparations classifiable in 3304.20.0000, HTSUS, include
mascara, eye shadow (powder, cream, liquid), eyebrow products (pencils, gel, powder),
eyeliners (liquid, pencils, cream and powder), theatrical eye make-up, Halloween eye
make-up, and other make-up preparations for the eye area.

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EXCLUSIONS

Fashion contact lenses used to color or enhance the eyes are not classifiable as
cosmetics or eye make-up preparations in subheading 3304.20.0000, HTSUS. The
fashion contact lenses are classifiable in subheading 9001.30.00, HTSUS (HQ 966568).

Eyelash curlers, eye make-up brushes, applicators, and other eye make-up tools and
implements are excluded from classification in subheading 3304.20.0000, HTSUS, and
classifiable in the Chapter appropriate to the individual item.

SUBHEADING 3304.30.0000, HTSUS - MANICURE AND PEDICURE
PREPARATIONS

Manicure and pedicure preparations are provided for in subheading 3304.30.0000,
HTSUS. As noted above, preparations are mixtures, compounds, or other substances.
The Explanatory Notes to heading 3304 (B) Manicure or Pedicure Preparations
provides that “This part covers nail polishes, nail varnishes, nail varnish removers,
cuticle removers and other preparations for use in manicure or pedicure.” The products
classifiable in subheading 3304.30.0000, HTSUS, include preparations used for the
care and beautification of the hands and feet. Products in this subheading include, but
are not limited to: nail polish, nail varnish, nail enamel, basecoats, undercoats, cuticle
softeners, cuticle remover, nail strengthening products, nail extenders, nail polish, nail
varnish and enamel removers.

Hand soaks and foot soaks, which may contain ingredients similar to bath salts, are
classifiable as manicure or pedicure preparations of subheading 3304.30.0000, HTSUS,
and not as bath salts of subheading 3307.30.1000, HTSUS (HQ 964333). The products
may consist of small tablets, which are intended to be dissolved in a sink or small basin
filled with water so that fingernails, toenails, cuticles and feet will be softened to facilitate
grooming during a manicure or pedicure. Although the ingredient composition of the
hand and foot soaks is similar to that of bath preparations, because of the relatively
small size, the articles have no other practical use than as manicure preparations.
When dissolved, the tablets will form a solution that will be an integral part of the
manicure process.

EXCLUSIONS

Wadding, felt, or nonwovens impregnated with nail polish remover are excluded from
classification in subheading 3304.30.0000, HTSUS, as a Manicure or pedicure
preparation. These products fall in subheading 3307.90.0000, HTSUS. For further
information, please refer to the section on PAPERS IMPREGNATED OR COATED
WITH COSMETICS; WADDING, FELT AND NONWOVENS IMPREGNATED, COATED
OR COVERED WITH PERFUME OR COSMETICS.

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Implements or tools such as emery boards, cuticle sticks, nail clippers, nail buffers or
abrasive articles are not preparations, and therefore, are not classifiable as manicure or
pedicure preparations in subheading 3304.30.0000, HTSUS. Manicure and pedicure
tool sets are classifiable in subheading 8214.20, HTSUS, which provides for Manicure
and pedicure sets, and combinations thereof, in leather cases or other containers of
types ordinarily sold therewith in retail sales. Individual manicure and pedicure tools are
classifiable in the appropriate Chapter for the tool or implement.

Artificial fingernails, excluded from subheading 3304.30.0000, HTSUS, are classified in
subheading 3926.40, HTSUS.

Products used in the care of animal claws are classifiable in subheading 3307.90.0000,
HTSUS.

OTHER BEAUTY, MAKE-UP OR SKIN CARE PREPARATIONS
SUBHEADINGS 3304.91- 3304.99, HTSUS

Explanatory Notes to heading 3304, HTS provide:

This part covers (3) Other beauty or make-up preparations and preparations for
the care of the skin (other than medicaments), such as: face powders (whether or
not compressed), baby powders (including talcum powder, not mixed, not
perfumed, put up for retail sale), other powders and grease paints; beauty
creams, cold creams, make-up creams, cleansing creams, skin food (including
those containing bees’ royal jelly) and skin tonics or body lotions; petroleum jelly
put up in packing of a kind sold by retail for the care of the skin; barrier creams to
give protection against skin irritants injectable intracutaneous gels for wrinkle
elimination and lip enhancement (including those containing hyaluronic acid);
anti-acne preparations (other than those of heading 3401) which are designed
primarily to cleanse the skin and which do not contain sufficiently high levels of
active ingredients to be regarded as having primary therapeutic or prophylactic
effect against acne; toilet vinegars which are mixtures of vinegars or acetic acid
and perfumed alcohol. Sunscreen or suntan preparations are also included.

Make-up and beauty care preparations not enumerated in subheadings 3304.10,
HTSUS, through 3304.30, HTSUS, are classifiable in subheadings 3304.91, HTSUS,
through 3304.99, HTSUS. These subheadings include preparations used in the
regimen of beauty and care of the face and body, such as cold creams, foundations,
powders, lotions, and sunscreen preparations.

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SUBHEADING 3304.91.00, HTSUS - POWDERS, WHETHER OR NOT
COMPRESSED

Subheading 3304.91.00, HTSUS provides for Powders, whether or not compressed,
used for body and facial care. Baby powders, talcum powder and dusting powder,
whether or not perfumed, are classified in subheading 3304.91.0050, HTSUS. Rouges,
whether or not compressed, are classifiable in subheading 3304.91.0010, HTSUS.
Compressed facial and foundation powders, as well as loose facial and foundation
powders, are classifiable in this subheading. All other powders, whether or not
compressed, such as concealers, blushes, color correctors, and highlighters, among
others, are classified in subheading 3304.91.00, HTSUS.

EXCLUSIONS

Eye shadow in powder form is classifiable in subheading 3304.20.0000, HTSUS, which
provides for Eye make-up preparations.

Bulk talc, not perfumed nor formulated for use as talcum powder, is excluded from
classification in subheading 3304.91.00, HTSUS and classifiable in subheading
2526.20.00, HTSUS, which provides for Talc, crushed or powdered.

OTHER BEAUTY, MAKE-UP PREPARATIONS, AND SKIN CARE
PREPARATIONS - SUBHEADING 3304.99, HTSUS

Subheading 3304.99, HTSUS, provides for all other beauty, make-up, and skin care
preparations not outlined in the previous subheadings:

1) Petroleum jelly in retail packages,
2) Suntan and sunscreen preparations,
3) Beauty, make-up, and cosmetic preparations,
4) Skin care preparations.

PETROLEUM JELLY IN RETAIL PACKAGES - SUBHEADING
3304.99.1000, HTSUS

Petroleum jelly, put up in retail packages and labeled for skin care use, is classifiable in
subheading 3304.99.1000, HTSUS.

Petroleum jelly, other than that suitable for the care of the skin, put up in packing of a
kind sold by retail for such use, is not classifiable in subheading 3304.99.1000, HTSUS;
rather it is classifiable in heading 2712, HTSUS.

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SUNTAN AND SUNSCREEN PREPARATIONS - SUBHEADING
3304.99.5000, HTSUS

Suntan and sunscreen preparations are classifiable in subheading 3304.99.5000,
HTSUS. Suntan preparations are utilized to promote a tan, whereas sunscreen
preparations contain substances to protect the skin against UVB rays. Products
classifiable in this provision include: suntan gels, suntan creams, suntan oils, suntan
liquids, self-tanners, skin gels for accelerating, enhancing or extending tans, sunscreen
oils, sunscreen liquids, sunscreen gels and sunscreen creams.

EXCLUSIONS

Suntan and sunscreen pads, nonwovens, and towelettes are excluded from
classification in subheading 3304.99.5000, HTSUS, and are classifiable in subheading
3307.90.0000, HTSUS. For further information please refer to the section on PAPERS
IMPREGNATED OR COATED WITH COSMETICS; WADDING, FELT AND
NONWOVENS IMPREGNATED, COATED OR COVERED WITH PERFUME OR
COSMETICS.

BEAUTY, MAKE-UP, and COSMETIC PREPARATIONS - SUBHEADING
3304.99.5000, HTSUS

Cosmetics, make-up, and beauty care products other than lip make-up preparations,
eye make-up preparations, manicure preparations, and pedicure preparations, and
powders, whether or not compressed, are classifiable in subheading 3304.99.5000,
HTSUS. This subheading includes makeup and beauty preparations for the
beautification of the face and skin not enumerated in subheadings 3304.10 through
3304.30. Beauty, make-up or cosmetic preparations which are covered under this
provision are: blush (liquid, gel and cream), rouge (liquid, cream and gel), facial
foundation (liquid, cream and stick), leg and body paints, make-up bases, make-up
fixatives, facial and body concealers, color correctors (cream and liquid), skin
highlighters, body concealers, and other beauty, make-up, and cosmetic preparations.

SKIN CARE PREPARATIONS - SUBHEADING 3304.99.5000, HTSUS

Skin care preparations for the care of the face and body, including preparations
containing subsidiary pharmaceutical constituents, are classifiable in subheading
3304.99.5000, HTSUS. The preparations classifiable in this provision cover products
designed for the skin care of babies, children, teenagers, men, and women. Skin care
preparations classifiable in this subheading include but are not limited to: cold creams,
facial toner, facial and skin astringents, beauty creams, moisturizing creams and lotions,
night creams and lotions, non-medicated face and body skin lightener creams and
lotions, facial tonics, barrier creams and skin protective preparations, facial and body
skin masks, facial fresheners, facial and body exfoliants, skin toners, skin clarifiers,

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body scrubs, skin abrasive preparations, facial clarifiers, skin cream, and creams for
cellulite reduction. Baby skin care products include baby lotions, baby oils, and baby
skin care creams.

EXCLUSIONS

Skin care cleansing products containing surfactants are excluded from classification in
Chapter 33. Heading 3401.30, HTSUS, provides for Organic surface-active products
and preparations for washing the skin, in the form of liquid or cream and put up for retail
sale, whether or not containing soap.

Facial, hand, body, and baby wipes containing surfactants are excluded from Chapter
33 and are classifiable in Chapter 34.

Antiperspirants, personal deodorants, depilatories, and shaving preparations are
classifiable in heading 3307, HTSUS.

SUBSIDIARY PHARMACEUTICAL CONSTITUENTS

As per the Explanatory Notes to Chapter 33, preparations for the care of the skin that
contain subsidiary constituents are classifiable in heading 3304.

The products of headings 33.03 to 33.07 remain in these headings whether or
not they contain subsidiary pharmaceutical or disinfectant constituents, or are
held out as having subsidiary therapeutic or prophylactic value (see Note 1 (d) to
Chapter 30).

However, medical preparations having a subsidiary use as cosmetic preparations are
excluded from heading 3304, and are classified in Chapter 30. Acne preparations, such
as acne lotions, gels, and creams, which contain subsidiary pharmaceutical
constituents, would be classifiable in subheading 3304.99.5000, HTSUS. The
Explanatory Notes to heading 3304 state that anti-acne preparations (other than soaps
of heading 34.01) which are designed primarily to cleanse the skin and which do not
contain sufficiently high levels of active ingredients to be regarded as having a primary
therapeutic or prophylactic effect against acne remain in heading 3304, HTSUS.

Injectable intracutaneous gels for wrinkle elimination and lip enhancement, such as
products containing hyaluronic acid, are classifiable in subheading 3304.99.5000,
HTSUS. Over-the-counter skin care preparations marketed for the elimination of the
appearance of wrinkles which contain retinol, alpha hydroxy acids or beta hydroxy acids
are classifiable in subheading 3304.99.5000, HTSUS, provided the pharmaceutical
ingredients are subsidiary constituents.

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PAPERS IMPREGNATED OR COATED WITH COSMETICS; WADDING,
FELT AND NONWOVENS IMPREGNATED, COATED OR COVERED
WITH PERFUME OR COSMETICS

Beauty, make-up and skin care preparations are manufactured and marketed in many
forms – bottles, jars, pumps, boxes, pads and towelettes. Chapter 33 Note 4 states:

The expression “perfumery, cosmetic or toilet preparations” in heading No. 33.07
applies, inter alia, to the following products: scented sachets, odoriferous
preparations which operate by burning; perfumed papers and papers
impregnated, coated or covered with perfume or cosmetics.

Beauty, make-up or skin care preparations manufactured in the form of impregnated
papers, wadding, felt and nonwovens are classified in heading 3307 rather than in
heading 3304 as per Chapter 33 Note 4 (HQ 966959, HQ 955960). Nail polish remover
pads are classifiable in subheading 3307.90.0000, HTSUS. Papers impregnated with
facial powder are classifiable in subheading 3307.90.0000, HTSUS, rather than as
powders of subheading heading 3304.91.00, HTSUS. Suntan towelettes are
classifiable in subheading 3307.90.0000, HTSUS and not in subheading 3304.99.5000,
HTSUS.

RETAIL AND BULK PREPARATIONS

Heading 3304 provides for numerous beauty and skin care products. These products
may be imported in retail packages or in bulk containers. Beauty, make-up, cosmetic or
skin care preparations in retail packages must be labeled for such and conform to the
labeling requirements as set forth by the Food and Drug Administration in the Federal
Food, Drug and Cosmetic Act (FD&C Act) and the Fair Packaging and Labeling Act
(FPLA), which will be discussed later in this publication. Chapter 33 Note 3 states that:

Headings 33.03 to 33.07 apply, inter alia, to products, whether or not mixed
(other than aqueous distillates and aqueous solutions of essential oils), suitable
for use as goods of these headings and put up in packings of a kind sold by retail
for such use.

The Explanatory Notes to headings 3303 - 3307 state:

Preparations (e.g., varnish) and unmixed products (e.g., unperfumed powdered
talc, fuller’s earth, acetone, alum) which are suitable for other uses in addition to
those described above are classified in these headings only when they are (a) In
packings of a kind sold to the consumer and put up with labels, literature or other
indications that they are for use as perfumery, cosmetic or toilet preparations, or
as room deodorisers; (b) Put up in a form clearly specialised to such use (e.g.,
nail varnish put up in small bottles furnished with the brush required for applying
the varnish).

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Beauty, make-up or skin care preparations, which contain a single component and are
imported in retail packages with labels or literature to indicate the use as beauty, make-
up or skin care preparations, are classifiable in heading 3304, HTSUS. Acetone,
packaged and labeled in retail bottles, which is marketed as a nail polish remover, is
classifiable in subheading 3304.30.0000, HTSUS, which provides for Manicure or
pedicure preparations. Acetone, imported in bulk, i.e. packed in drums or containers, is
classifiable as a separately chemically defined chemical compound of subheading
2914.11, HTSUS, which provides for Acetone. Similarly, talc, when put up in packages
to be sold at retail, with all appropriate labels for use as a skin care preparation, would
be classifiable in 3304.91.00, HTSUS. Bulk talc is classifiable in Chapter 25.

Beauty, make-up, cosmetic and skin care formulations, when imported in bulk
containers to be later packaged for retail sale in the United States, are classifiable in
heading 3304, HTSUS, provided the formulations contain all necessary ingredients for
the specified use (HQ 965857, HQ 965977). Bulk lipstick mass, consisting of all
necessary ingredients ready to be molded into lipstick, will be classified in subheading
3304.10.0000, HTSUS, which provides for Lip make-up preparations. The bulk lipstick
mass must contain all the essential ingredients at the time of importation, i.e., coloring
ingredients, wax, fragrance, etc., as the finished product to be sold at retail. Lipstick
mass that does not contain essential components of lipstick such as coloring matter
would be classified in heading 3824, HTSUS.

FOOD AND DRUG ADMINISTRATION LAWS

Cosmetics marketed in the United States must be in compliance with the provisions of
the Federal Food, Drug and Cosmetic Act (FD&C Act), the Fair Packaging and Labeling
Act (FPLA), and the regulations published under the authority of these laws. The Food
and Drug Administration (FDA) works closely with US Customs and Border Protection to
monitor imports. Under section 801(a) of the FD&C act, cosmetics being imported or
offered for import into the United States are subject to review by the FDA. Violative
products must be brought into compliance (if feasible). Products that are not or cannot
be brought into compliance will be refused admission by FDA. Once refused, these
products must be exported or destroyed.

COSMETIC LABELING

The cosmetics distributed in the United States must comply with the labeling regulations
published by the FDA under the authority of the FD&C Act and the FPLA. Labeling
means all labels and other written, printed or graphic matter on or accompanying a
product. The label statements required under the authority of the FD&C Act must
appear on the inside as well as any outside container or wrapper. FPLA requirements,
e.g., ingredient labeling and statement of the net quantity of contents on the principal
display panel, only apply to the label of the outer container. The labeling requirements
are codified at 21 CFR 701 and 740. Cosmetics bearing false or misleading label

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statements or otherwise not labeled in accordance with these requirements may be
considered misbranded and may be subject to regulatory action.

The principal display panel, i.e., the part of the label most likely displayed or examined
under customary conditions of display for sale (21 CFR 701.10), must state the name of
the product, identify by descriptive name or illustration the nature or use of the product,
and bear an accurate statement of the net quantity of contents of the cosmetic in the
package in terms of weight, measure, numerical count, or a combination of numerical
count and weight or measure. The declaration must be distinct, placed in the bottom
area of the panel in line generally parallel to the base on which the package rests, and
in a type size commensurate with the size of the container as prescribed by regulation.
The net quantity of contents statement of a solid, semisolid or viscous cosmetic must be
in terms of the avoirdupois pound and ounce, and a statement of liquid measure must
be in terms of the U.S. gallon of 231 cubic inches and the quart, pint, and fluid ounce
subdivisions thereof. If the net quantity of contents is one pound or one pint or more, it
must be expressed in ounces, followed in parenthesis () by a declaration of the largest
whole units (i.e., pounds and ounces or quarts and pints and ounces). The net quantity
of contents may additionally be stated in terms of the metric system of weight or
measures.

The name and place of business of the firm marketing the product must be stated on an
information panel of the label (21 CFR 701.12). The address must state the street
address, city, state, and zip code. If a firm is listed in a current city or telephone
directory, the street address may be omitted. If the distributor is not the manufacturer or
packer, this fact must be stated on the label by the qualifying phrase "Manufactured
for..." or "Distributed by..." or similar, appropriate wording.

The Tariff Act of 1930 requires that all imported articles state on the label the English
name of the country of origin.

DECLARATION OF INGREDIENTS

Cosmetics produced or distributed for retail sale to consumers for their personal care
are required to bear an ingredient declaration (21 CFR 701.3). Cosmetics not
customarily distributed for retail sale, e.g., hair preparations or make-up products used
by professionals on customers at their establishments and skin cleansing or emollient
creams used by persons at their places of work, are exempt from this requirement
provided these products are not also sold to consumers at professional establishments
or workplaces for their consumption at home.

The ingredient declaration must be conspicuous so that it is likely to be read at the time
of purchase. It may appear on any information panel of the package, i.e., the folding
carton, box wrapping if the immediate container is so packaged, and may also appear
on a firmly affixed tag, tape or card. The letters must not be less than 1/16 of an inch in
height (21 CFR 701.3 (b)). If the total package surface available to bear labeling is less
than 12 square inches, the letters must not be less than 1/32 of an inch in height

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(21 CFR 701.3(p)). Off-package ingredient labeling is permitted if the cosmetic is held
in tightly compartmented trays or racks, not enclosed in a folding carton, and the
package surface area is less than 12 square inches (21 CFR 701.3(i)).

The ingredients must be declared in descending order of predominance. Color
additives (21 CFR 701.3(f)(3)) and ingredients present at one percent or less (21 CFR
701.3(f)(2)) may be declared without regard for predominance. The ingredients must be
identified by the names established or adopted by regulation (21 CFR 701.3(c)); those
accepted by the FDA as exempt from public disclosure may be stated as "and other
ingredients" (21 CFR 701.3(a)).

Cosmetics which are also drugs must first identify the drug ingredient(s) as "active
ingredient(s)" before listing the cosmetic ingredients (21 CFR 701.3(d)).

All label statements required by regulation must be in the English language and must be
placed on the label or labeling with such prominence and conspicuousness that they are
readily noticed and understood by consumers under customary conditions of purchase
(21 CFR 701.2).

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ADDITIONAL INFORMATION

The Internet

The home page of U.S. Customs and Border Protection on the Internet’s World Wide
Web, provides the trade community with current, relevant information regarding CBP
operations and items of special interest. The site posts information -- which includes
proposed regulations, news releases, publications and notices, etc. -- that can be
searched, read on-line, printed or downloaded to your personal computer. The web site
was established as a trade-friendly mechanism to assist the importing and exporting
community. The web site also links to the home pages of many other agencies whose
importing or exporting regulations that U.S. Customs and Border Protection helps to
enforce. The web site also contains a wealth of information of interest to a broader
public than the trade community. For instance, the “Know Before You Go” publication
and traveler awareness campaign is designed to help educate international travelers.

The web address of U.S. Customs and Border Protection is http://www.cbp.gov

Customs Regulations

The current edition of Customs and Border Protection Regulations of the United States
is a loose-leaf, subscription publication available from the Superintendent of
Documents, U.S. Government Printing Office, Washington, DC 20402; telephone (202)
512-1800. A bound edition of Title 19, Code of Federal Regulations is also available for
sale from the same address. All proposed and final regulations are published in the
Federal Register, which is published daily by the Office of the Federal Register, National
Archives and Records Administration, and distributed by the Superintendent of
Documents. Information about on-line access to the Federal Register may be obtained
by calling (202) 512-1530 between 7 a.m. and 5 p.m. Eastern time. These notices are
also published in the weekly Customs Bulletin described below.

Customs Bulletin

The Customs Bulletin and Decisions (“Customs Bulletin”) is a weekly publication that
contains decisions, rulings, regulatory proposals, notices and other information of
interest to the trade community. It also contains decisions issued by the U.S. Court of
International Trade, as well as customs-related decisions of the U.S. Court of Appeals
for the Federal Circuit. Each year, the Government Printing Office publishes bound
volumes of the Customs Bulletin. Subscriptions may be purchased from the
Superintendent of Documents at the address and phone number listed above.

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Importing Into the United States

This publication provides an overview of the importing process and contains general
information about import requirements. The current edition of Importing Into the United
States contains much new and revised material brought about pursuant to the Customs
Modernization Act (“Mod Act”). The Mod Act has fundamentally altered the relationship
between importers and U.S. Customs and Border Protection by shifting to the importer
the legal responsibility for declaring the value, classification, and rate of duty applicable
to entered merchandise.

The current edition contains a section entitled "Informed Compliance." A key component
of informed compliance is the shared responsibility between U.S. Customs and Border
Protection and the import community, wherein CBP communicates its requirements to
the importer, and the importer, in turn, uses reasonable care to assure that CBP is
provided accurate and timely data pertaining to his or her importation.

Single copies may be obtained from local offices of U.S. Customs and Border
Protection, or from the Office of Public Affairs, U.S. Customs and Border Protection,
1300 Pennsylvania Avenue NW, Washington, DC 20229. An on-line version is
available at the CBP web site. Importing Into the United States is also available for
sale, in single copies or bulk orders, from the Superintendent of Documents by calling
(202) 512-1800, or by mail from the Superintendent of Documents, Government Printing
Office, P.O. Box 371954, Pittsburgh, PA 15250-7054.

Informed Compliance Publications

U.S. Customs and Border Protection has prepared a number of Informed Compliance
publications in the “What Every Member of the Trade Community Should Know
About:...” series. Check the Internet web site http://www.cbp.gov for current
publications.

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Value Publications

Customs Valuation under the Trade Agreements Act of 1979 is a 96-page book
containing a detailed narrative description of the customs valuation system, the customs
valuation title of the Trade Agreements Act (§402 of the Tariff Act of 1930, as amended
by the Trade Agreements Act of 1979 (19 U.S.C. §1401a)), the Statement of
Administrative Action which was sent to the U.S. Congress in conjunction with the TAA,
regulations (19 C.F.R. §§152.000-152.108) implementing the valuation system (a few
sections of the regulations have been amended subsequent to the publication of the
book) and questions and answers concerning the valuation system. A copy may be
obtained from U.S. Customs and Border Protection, Office of Regulations and Rulings,
Value Branch, 1300 Pennsylvania Avenue, NW, (Mint Annex), Washington, D.C. 20229.

Customs Valuation Encyclopedia (with updates) is comprised of relevant statutory
provisions, CBP Regulations implementing the statute, portions of the Customs
Valuation Code, judicial precedent, and administrative rulings involving application of
valuation law. A copy may be purchased for a nominal charge from the Superintendent
of Documents, Government Printing Office, P.O. Box 371954, Pittsburgh, PA 15250-
7054. This publication is also available on the Internet web site of U.S. Customs and
Border Protection.

The information provided in this publication is for general information
purposes only. Recognizing that many complicated factors may be
involved in customs issues, an importer may wish to obtain a ruling under
CBP Regulations, 19 C.F.R. Part 177, or obtain advice from an expert
(such as a licensed Customs Broker, attorney or consultant) who
specializes in customs matters. Reliance solely on the general
information in this pamphlet may not be considered reasonable care.

Additional information may also be obtained from U.S. Customs and Border Protection
ports of entry. Please consult your telephone directory for an office near you. The
listing will be found under U.S. Government, Department of Homeland Security.

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“Your Comments are Important”

The Small Business and Regulatory Enforcement Ombudsman and 10 regional
Fairness Boards were established to receive comments from small businesses about
Federal agency enforcement activities and rate each agency’s responsiveness to small
business. If you wish to comment on the enforcement actions of U.S. Customs and
Border Protection, call 1-888-REG-FAIR (1-888-734-3247).

REPORT SMUGGLING 1-800-BE-ALERT OR 1-800-NO-DROGA

Visit our Internet web site: http://www.cbp.gov

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