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862056 86 Ruling Active

The tariff classification of a molded plastic lipstick casefrom China.

Issued April 12, 1991 by U.S. Customs and Border Protection.

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86 862056 (April 12, 1991)

Tariff classification

HTS codes: 3923.10.0000

Headings: 3923

Product description

The case, which measures 3 1/2 inches by 2 1/2 inches by 1 inch, is designed to hold two lipstick tubes.

CBP rationale

The applicable subheading for the lipstick case will be 3923.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for articles for the conveyance or packing of goods, of plastics: boxes, cases, crates and similar articles.

Full text

NY 862056 April 12, 1991 CLA-2-39:S:N:N3G:221 862056 CATEGORY: Classification TARIFF NO.: 3923.10.0000 Ms. Johann Cozart Consolidated Stores Merchandising/Imports 300 Phillipi Road Columbus, Ohio 43228 RE: The tariff classification of a molded plastic lipstick case from China. Dear Ms. Cozart: In your letter dated March 29, 1991, you requested a tariff classification ruling. The sample submitted with your letter is a hinged case made of molded plastics material, with a mirror in the lid. The case, which measures 3 1/2 inches by 2 1/2 inches by 1 inch, is designed to hold two lipstick tubes. The applicable subheading for the lipstick case will be 3923.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for articles for the conveyance or packing of goods, of plastics: boxes, cases, crates and similar articles. The rate of duty will be 3 percent ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport

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