&&Thymulen 4 BG 100 is a clear, aqueous solution composed of water, butylene glycol, dextran and acetyltetrapeptide-2.&&&&It is marketed as a skin care preparation to be used as an ingredient in skin care product lines to stimulate skin regeneration by strengthening the immune defences that weaken with age.&&&&It is imported in 1 kg, 5 kg and 20 kg white plastic containers (also available in 50 ml samples) and is intended for sale to cosmetic companies for the manufacture of skin care products..&&&&

&&Section 10 of the Customs Tariff states that the classification of imported goods is determined in accordance with the General Rules for the Interpretation (GRI) of the Harmonized System. Section 11 of the Customs Tariff states that, in interpreting the heads and subheadings, regard shall be had to the Explanatory Notes to the Harmonized Commodity Description and Coding System (HS) published by the World Customs Organization (WCO).&&&&General Rule for Interpretation 1 (GRI 1) states that the titles of Sections, Chapters and sub-Chapters are provided for ease of reference only. For legal purposes, classification shall be determined according to the terms of the headings and Section or Chapter Notes. Similarly, General Rule for Interpretation 6 (RGI 6) states that, for legal purposes, the classification of goods shall be determined according to the terms of those subheadings and Subheading Notes.&&&&In your request for an advance ruling, you proposed tariff classification under 2922.49.00.90. This tariff classification number is incorrect.&&&&Thymulen 4 BG 100 is a preparation for the maintenance or care of the skin; thus, it is clearly designated under the terms of heading 33.04, which includes “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”.&&&&According to Chapter 33, Note 3 of the Customs Tariff, “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”. This does not exclude preparations for the maintenance or care of the skin that are not packaged for retail sale.&&&&The key question to consider is the nature and purpose of the product, which can be inferred from its marketing. Thymulen 4 BG 100 is a preparation marketed as a product for the maintenance and care of the skin. As a result, it is classified under tariff classification number 3304.99.90.90 as “Other preparations for the maintenance or care of the skin”.&&