886810 88 Ruling Active

The tariff classification of a lipstick case from China.

Issued June 16, 1993 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 4202.32.9550, 4202.32.8500, 4202.32.4000

Headings: 4202

Product description

You have indicated that the lipstick case could be constructed of silk, cotton or man-made fibers. The case is lined with textile material and measures approximately 3 1/2" x 1" x 1". It is secured by means of a metal snap closure.

CBP rationale

The applicable subheading for the lipstick case, if constructed with an outer surface of silk, will be 4202.32.8500, Harmonized Tariff Schedule of the United States (HTS), which provides for articles of a kind normally carried in the pocket or in the handbag, with outer surface of textile materials, other, containing 85 percent or more by weight of silk or silk waste. The applicable subheading for the lipstick case, if constructed with an outer surface of cotton, will be 4202.32.4000, HTS, which provides for articles of a kind normally carried in the pocket or in the handbag, with outer surface of textile materials, of vegetable fibers and not of pile or tufted construction, of cotton. The applicable subheading for the lipstick case, if constructed of man-made fibers, will be 4202.32.9550, HTS, which provides for articles of a kind normally carried in the pocket or in the handbag, with outer surface of textile materials, other, other, of man-made fibers.

Full text

NY 886810 June 16, 1993 CLA-2-42:S:N:N6:341 886810 CATEGORY: Classification TARIFF NO.: 4202.32.8500; 4202.32.4000; 4202.32.9550 Mr. Harley Merrill C & H Merrill, Inc. 5500 St. Lucie Blvd. Fort Pierce, FL 34946 RE: The tariff classification of a lipstick case from China. Dear Mr. Merrill: In your letter dated May 28, 1993, you requested a tariff classification ruling for a lipstick case. The sample submitted, no style number indicated, identified as a "Lipstick Box", is a lipstick case designed with a mirror within the lid. You have indicated that the lipstick case could be constructed of silk, cotton or man-made fibers. The case is lined with textile material and measures approximately 3 1/2" x 1" x 1". It is secured by means of a metal snap closure. The applicable subheading for the lipstick case, if constructed with an outer surface of silk, will be 4202.32.8500, Harmonized Tariff Schedule of the United States (HTS), which provides for articles of a kind normally carried in the pocket or in the handbag, with outer surface of textile materials, other, containing 85 percent or more by weight of silk or silk waste. The duty rate will be 20 percent ad valorem. The applicable subheading for the lipstick case, if constructed with an outer surface of cotton, will be 4202.32.4000, HTS, which provides for articles of a kind normally carried in the pocket or in the handbag, with outer surface of textile materials, of vegetable fibers and not of pile or tufted construction, of cotton. The duty rate will be 7.2 percent ad valorem. Items classifiable under 4202.32.4000 fall within textile category designation 369. Based upon international textile trade agreements, products of China are subject to visa requirements and quota restraints. The applicable subheading for the lipstick case, if constructed of man-made fibers, will be 4202.32.9550, HTS, which provides for articles of a kind normally carried in the pocket or in the handbag, with outer surface of textile materials, other, other, of man-made fibers. The duty rate will be 20 percent ad valorem. Items classifiable under 4202.32.9550 fall within textile category designation 670. Based upon international textile trade agreements, products of China are subject to visa requirements and quota restraints. The designated textile and apparel category may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Since part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes, we suggest that you check, close to the time of shipment, the Status Report On Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office. 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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