&&The submitted good are rounded-shaped powder puffs made, according to the information received, of polyurethane. These sponges come in a resealable bag and are used to apply make-up. Each bag contain eight (8) white and eight (8) beige rounded-shaped powder puffs.

&&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.