In ruling NY N308615, Customs and Border Protection determined the classification of face/facial sheet masks from China. The first item is described as a “Radiant Glow Face Mask”. It is a liquid preparation packaged for retail sale in a 20ml pouch. The user is directed to apply the preparation in a thin layer to a cleansed face, leave on for up to 20 minutes, then rinse. The remaining items are three facial sheet masks: a “Brightening Facial Sheet Mask”, a “Hydrating Facial Sheet Mask”, and a “Purifying Facial Sheet Mask,” all packaged for retail sale in 20ml pouches. The sheet masks are white paper masks with cutouts for the eyes, nose and mouth, saturated in a liquid preparation. The user is directed to press the mask into cleansed skin, around edges of the nose, and the cheeks, leave on up to 20 minutes, remove the mask and discard.

CBP determined that the applicable subheading for the four Face/Facial sheet masks 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.

Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 3304.99.5000, HTSUS, unless specifically excluded, are subject to an additional 25% ad valorem rate of duty. At the time of importation, the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 3304.99.5000, HTSUS, must be reported.r

Print:
Email this postTweet this postLike this postShare this post on LinkedIn
Photo of Frances P. Hadfield Frances P. Hadfield

Frances P. Hadfield is a counsel in Crowell & Moring’s International Trade Group in the firm’s New York office. Her practice focuses on forced labor and withhold release orders (WRO), import regulatory compliance, and customs litigation. She regularly advises corporations on matters involving…

Frances P. Hadfield is a counsel in Crowell & Moring’s International Trade Group in the firm’s New York office. Her practice focuses on forced labor and withhold release orders (WRO), import regulatory compliance, and customs litigation. She regularly advises corporations on matters involving customs compliance, audits, customs enforcement, as well as import penalties.

Frances represents clients before the U.S. Court of International Trade and the U.S. Court of Appeals for the Federal Circuit, as well as in proceedings at the administrative level. She advises corporations on both substantive federal and state regulatory issues that involve U.S. Customs and Border Protection, the Federal Trade Commission, Food and Drug Administration, and U.S. Fish & Wildlife in matters pertaining to product admissibility, audits, classification, import restrictions, investigations, marking, licenses, origin, penalties, and tariff preference programs.

Read more about Frances P. Hadfield
Show more Show less
Related Posts
Update on Parallel Federal Court Cases Enjoining IEEPA
June 6, 2025
District Court Denies Motion to Move Venue, Grants Preliminary Injunction
May 29, 2025
Court of International Trade Blocks IEEPA Tariffs
May 28, 2025