The tariff classification of contact lens case and peroxide cups, from Ireland

NY L83121 March 11, 2005 CLA-2-42:RR:NC:3:341 L83121 CATEGORY: Classification TARIFF NO.: 3924.90.5500; 4202.39.9000 Ms. Iliana Fuller Allergan, Inc. 2525 Dupont Dr. P.O. Box 1934 Irvine, CA 92623-9534 RE: The tariff classification of contact lens case and peroxide cups, from Ireland Dear Ms. Fuller: In your letter dated February 15,2005, you requested a tariff classification ruling. You have submitted samples of items identified as “AMO Peroxide Cup”, SKU 40715UM and SKU 40715EQ, “AMO Cup “ SKU 40652AMO, and “Lens Case Complete, SKU 30270. The item identified as “Lens Case Complete is a contact lens carrying case wholly of molded plastics. It measures approximately 1 inch wide, ½ inch high and 2 ¼ inches long. A contact lens is intended to be stored in each side of the container. The merchandise has two twist caps, label “L” and “R”. It is of a form of a spectacle case of the kind normally carried in the pocket or in the handbag. The items identified as “Amo Peroxide Cup”, SKU 40715UM and SKU 40715EQ, and “AMO Cup”, SKU 40652AMO are essentially small twist top jars wholly of plastics. Each “cup” is approximately 1inch high and has a diameter of approximately 1¼ inch. The underside of the twist cap is fitted with a “basket” like holder designed to individually secure two contact lenses inverted into a solution. You have suggested that the items are classified within HTS Heading 3924, which provides for “Tableware, kitchenware, other household articles and toilet articles of plastics.” Chapter 39, Legal Note 2(ij), excludes from classification within the Chapter goods that are containers of Heading 4202. Therefore, if classifiable within Heading 4202, a container cannot be classified within Heading 3924. Heading 4202, HTS provides, in part, for various containers and cases that are designed for a particular article from which it gets its name. The containers and cases share the common characteristics of providing storage, protection, organization and portability for the contents. The expression “spectacle cases” is eo nomine provided in the first half of the Heading and includes all forms of the article. The item identified as “”Lens Case Complete”, SKU 30270, is a form of a spectacle case and is classifiable in Heading 4202, HTS. The applicable subheading for the “Lens Case Complete, SKU 30270, will be 4202.39.9000, Harmonized Tariff Schedule of the United States (HTS), which provides, in part, for spectacle cases and similar containers, other. The rate of duty will be 20 percent ad valorem. The applicable subheading for the contact lens peroxide cups, SKU 40715UM, 40715EQ and 40652AMO, will be 3924.90.5500, HTS, which provides for tableware, kitchenware, other household articles and toilet articles, of plastics: other: other. The rate of duty will be 3.4 percent ad valorem. 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