J85918 J8 Ruling Active

The tariff classification of a lipstick carry case from China

Issued July 8, 2003 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 4202.32.4000

Headings: 4202

Product description

Measuring approximately 6”W x 2”H x 1 ¼”D, the case features an exterior surface covered with cotton canvas, an interior lined with velvet, and a mirror on the inside of an overhead flap that is secured by a snap.

CBP rationale

The applicable subheading for the lipstick case will be 4202.32.4000, 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, of vegetable fibers and not of pile or tufted construction, of cotton.

Full text

NY J85918 July 8, 2003 CLA-2-42:RR:NC:3:341 J85918 CATEGORY: Classification TARIFF NO.: 4202.32.4000 Zakir Ally C/o CDP ASIA LTD. 12 West 57th Street, 5th Floor New York, NY 10019 RE: The tariff classification of a lipstick carry case from China Dear Mr. Ally: In your letter dated June 27th, 2003 you requested a tariff classification ruling. The sample submitted, identified as Style #C-86742, is a lipstick carry case. Measuring approximately 6”W x 2”H x 1 ¼”D, the case features an exterior surface covered with cotton canvas, an interior lined with velvet, and a mirror on the inside of an overhead flap that is secured by a snap. The applicable subheading for the lipstick case will be 4202.32.4000, 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, of vegetable fibers and not of pile or tufted construction, of cotton. The rate of duty will be 6.4 percent ad valorem. You have asked whether this product is subject to antidumping duties or countervailing duties. A list of AD/CVD proceedings at the Department of Commerce (DOC) and their product coverage can be obtained from the DOC website at: http://ia.ita.doc.gov, or you may write to them at the U.S. Department of Commerce, International Trade Administration, Office of Antidumping Compliance, 14th Street and Constitution Avenue, N.W. Washington, DC 20230. Written decisions regarding the scope of AD/CVD orders are issued by the Import Administration in the Department of Commerce and are separate from tariff classification and origin rulings issued by Customs. Items classified in HTS 4202.32.4000 fall within category designation 369. Based upon international textile trade agreements, products of China are not currently subject to quota and the requirement of a visa. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Kevin Gorman at 646-733-3041. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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