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The tariff classification of the "Ladybug Beauty Magic Light up Mirror" from China
Issued August 15, 2005 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardL8 L86590 (August 15, 2005)
Tariff classification
HTS codes: 3924.90.5500
Headings: 3924
Product description
The Ladybug Beauty Magic Light up Mirror (item #941046A) is a decorative light up plastic cosmetic stand measuring approximately eight inches in height. The stand has a circular base and a tower that is topped with a three-dimensional ladybug figurine. Three small lipsticks (orange, pink and purple) are inserted into the three compartments molded into the base of the stand. The plastic wings of the ladybug shape at the top of the stand open up to reveal a round plastic mirror with a reflecting surface area approximately 3 ½ inches in diameter. The lighted surface on which the mirror is mounted is battery operated. The stand and the lipsticks are packaged together for retail sale, and they are classified together as a set in the tariff provision applicable to the article that imparts the essential character of the set. The essential character of this set is imparted by the plastic stand with mirror. The sample is being returned as you requested.
CBP rationale
The applicable subheading for the Ladybug Beauty Magic Light up Mirror will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for other household articles…of plastics: other, other.
Full text
NY L86590 August 15, 2005 CLA-2-39:RR:NC:SP:221 L86590 CATEGORY: Classification TARIFF NO.: 3924.90.5500 Ms. Lorianne Aldinger Rite Aid Corporation P.O. Box 3165 Harrisburg, PA 17105 RE: The tariff classification of the “Ladybug Beauty Magic Light up Mirror” from China Dear Ms. Aldinger: In your letter dated July 20, 2005, you requested a tariff classification ruling. A sample was provided with your letter. The Ladybug Beauty Magic Light up Mirror (item #941046A) is a decorative light up plastic cosmetic stand measuring approximately eight inches in height. The stand has a circular base and a tower that is topped with a three-dimensional ladybug figurine. Three small lipsticks (orange, pink and purple) are inserted into the three compartments molded into the base of the stand. The plastic wings of the ladybug shape at the top of the stand open up to reveal a round plastic mirror with a reflecting surface area approximately 3 ½ inches in diameter. The lighted surface on which the mirror is mounted is battery operated. The stand and the lipsticks are packaged together for retail sale, and they are classified together as a set in the tariff provision applicable to the article that imparts the essential character of the set. The essential character of this set is imparted by the plastic stand with mirror. The sample is being returned as you requested. The applicable subheading for the Ladybug Beauty Magic Light up Mirror will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for other household articles…of plastics: other, other. The rate of duty will be 3.4 percent ad valorem. Perfumery, cosmetic and toiletry products are subject to the requirements of the Food, Drug and Cosmetic Act, which is administered by the U.S. Food and Drug Administration. Questions regarding FDA requirements may be addressed to the U.S. Food and Drug Administration, Office of Cosmetics and Colors, 5100 Paint Branch Parkway, College Park, MD 20740-3835, telephone number (202) 418-3412. 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 Joan Mazzola at 646-733-3023. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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