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The tariff classification of a lipstick holder from China
Issued May 27, 1998 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardC8 C87661 (May 27, 1998)
Tariff classification
HTS codes: 4202.32.2000
Headings: 4202
Product description
The submitted sample, no style number indicated, is a foldover rectangular wallet in solid embossed PVC measuring 7¾? in length x 4¼? in height. Inside the wallet there is a mirror on the left side and a clear PVC pocket on the right side. It also features an elastic band on the inside center of the wallet which is used to hold lipstick.
CBP rationale
The applicable subheading for the lipstick holder of PVC will be 4202.32.2000, Harmonized Tariff Schedule of the United States Annotated, which provides for articles of a kind normally carried in the pocket or in the handbag, with outer surface of plastic sheeting, other.
Full text
PD C87661 May 27, 1998 CLA-2-42:K:TC:B6:G21 C87661 CATEGORY: Classification TARIFF NO.: 4202.32.2000 Ms. Katherine Avanessians Mably International, L.L.C. 14 East 60th Street New York, NY 10022 RE: The tariff classification of a lipstick holder from China Dear Ms. Avanessians: In your letter dated May 7, 1998, you requested a classification ruling. The submitted sample, no style number indicated, is a foldover rectangular wallet in solid embossed PVC measuring 7¾? in length x 4¼? in height. Inside the wallet there is a mirror on the left side and a clear PVC pocket on the right side. It also features an elastic band on the inside center of the wallet which is used to hold lipstick. The applicable subheading for the lipstick holder of PVC will be 4202.32.2000, Harmonized Tariff Schedule of the United States Annotated, which provides for articles of a kind normally carried in the pocket or in the handbag, with outer surface of plastic sheeting, other. The duty rate will be 20% ad valorem. This ruling is being issued under the provisions of Part 177 of the Customs Regulations. 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, John J. Martuge Area Director JFK Airport
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