&&The submitted good are two oval shaped silicone blending sponges. These washable and reusable sponges are used to apply make-up. They come with a clear plastic carrying case.

&&Heading 96.16 provides for “Powder-puffs and pads for applying any kind of cosmetic or toilet preparation”; for example, face-powder, rouge and talcum-powder. They may be made of any material (swan’s or eider-down, skin, animal hair, pile fabrics, foam rubber, etc.). Explanatory Note (EN)96.16(4) states that powder-puffs and pads “remain in this heading whether or not they have handles or trimmings of ivory, tortoise-shell, bone, plastics, base metal, precious metal or metal clad with precious metal”.&&&&In view of the foregoing, as the good is a reusable sponge specifically used to apply make-up, it is considered an article of heading 96.16.