880974 88 Ruling Active

The tariff classification and marking requirements formolded plastic cosmetic compacts from the United Kingdom, France,Italy, or Germany.

Issued December 9, 1992 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3923.10.0000

Headings: 3923

Product description

The compacts are made of injection molded plastics. Each compact incorporates a mirror in the lid and is constructed with compartments molded in the bottom. After importation the compacts will be filled with cosmetic products and a cosmetic brush in the United States.

CBP rationale

The applicable subheading for the compacts 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.

Full text

NY 880974 December 9, 1992 CLA-2-39:S:N:N6:221 880974 CATEGORY: Classification; Marking TARIFF NO.: 3923.10.0000 Mr. David A. Eisen Siegel, Mandell & Davidson, P.C. One Astor Plaza 1515 Broadway, 43rd Floor New York, NY 10036 RE: The tariff classification and marking requirements for molded plastic cosmetic compacts from the United Kingdom, France, Italy, or Germany. Dear Mr. Eisen: In your letter dated December 4, 1992, on behalf of Avon Products, Inc., you requested a tariff classification ruling. Two samples were submitted with your request. The compacts are made of injection molded plastics. Each compact incorporates a mirror in the lid and is constructed with compartments molded in the bottom. After importation the compacts will be filled with cosmetic products and a cosmetic brush in the United States. The applicable subheading for the compacts 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. You also question whether the compacts must be individually marked with the country of origin. Section 304 of the Tariff Act, as amended (19 U.S.C. 1304), provides that all articles of foreign origin imported into the United States shall be legibly and conspicuously marked to indicate the English name of the country of origin to an ultimate purchaser in the United States. Section 134.24(c)(1) of the Customs Regulations provides that when disposable containers or holders are imported by persons or firms who fill or package them with products they sell, these persons or firms are the ultimate purchasers of the containers or holders. In such a case, the containers may be excepted from individual marking under 19 U.S.C. 1304(a)(3)(D) as long as the outside wrappings or packages are marked to indicate the country of origin of the containers. These compacts are considered to be disposable containers and when imported empty need not be individually marked provided the shipping containers in which they are imported are marked to indicate the country of origin of the compacts and the Customs officers at the port of entry are satisfied that the shipping containers will reach the ultimate purchaser unopened. 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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