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essie belongs to L'Oréal S.A. through L'Oréal USA, Inc.. essie is owned by L'Oréal S.A., headquartered in France. No. The ultimate owner of essie, L'Oréal S.A., is headquartered in France, not in the United States.
L'Oréal S.A. is a French multinational cosmetics and beauty company, one of the world's largest, specializing in skincare, hair care, make-up, and fragrance products.
Sources: loreal.com
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