The tariff classification of a lipstick container and tester mechanism from Canada.

NY 892749 December 21, 1993 CLA-2-74:S:N:N3:115 892749 CATEGORY: Classification TARIFF NO.: 7419.99.1500; 7419.99.5050 Mr. Ed Baker A.N. Deringer, Inc. 173 W. Service Road Champlain, NY 12919 RE: The tariff classification of a lipstick container and tester mechanism from Canada. Dear Mr. Baker: In your letter dated December 1, 1993, you requested a tariff classification ruling, on behalf of your client, Groupe Watier Inc., Ville Mont Royal, Canada. The subject items are described as follows: a) #2500 lipstick base and #3500 lipstick cap - these 2 items which are to be used together are comprised of plexiglass, brass and plastic. This "composite product" is used to contain lipstick. b) #102500 lipstick tester mechanism and #103500 lipstick tester dust cap - these 2 items which are used together are comprised of brass, plastic and polystyrene. This "composite product" is used commercially to test the lipstick. Your merchandise is considered composite goods, consisting of different materials or made up of different components. These items shall be classified as if it consisted of the material or component which gives it its essential character. In both instances, the copper component imparts the essential character. The applicable subheading for the lipstick base and cap will be 7419.99.1500, Harmonized Tariff Schedule of the United States (HTS), which provides for containers of a kind normally carried on the person, in the pocket or in the handbag. The duty rate will be 7.8% ad valorem. The applicable subheading for the lipstick tester mechanism and dust cap will be 7419.99.5050, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of copper: other: other. The duty rate will be 5% ad valorem. Goods classifiable under subheadings 7419.99.1500 and 7419.99.5050, HTS, which have originated in the territory of Canada, and are imported on or prior to December 31, 1993, will be entitled to a 3.9% and 2.5% rate of duty respectively, under the United States-Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations. Effective January 1, 1994, with the implementation of the North American Free Trade Agreement (NAFTA), preferential tariff treatment for goods under the FTA will be discontinued. 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