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