The tariff classification of a tester unit base from the United Kingdom
Issued July 14, 2009 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 7326.90.8588
Headings: 7326
Product description
The merchandise is identified as a Tester Unit Base, item number 5204448. The unit base will be used in retail department stores to display cosmetic testers such as skin cream and eye shadow. It is composed of a stainless steel box with a lid that measures approximately 22 inches in length by 5.5 inches in width by 2.75 inches in depth. The lid has a stainless steel frame with a clear plastic insert on the top.
CBP rationale
The applicable subheading for the tester unit base will be 7326.90.8588, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of iron or steel, other, other, other, other, other.
Full text
N066022 July 14, 2009 CLA-2-73:OT:RR:NC:N1:113 CATEGORY: Classification TARIFF NO.: 7326.90.8588 Ms. Kelly Halloran Gurwitch Products 49-1Q 7575 Fulton Street East Ada, MI 49355 RE: The tariff classification of a tester unit base from the United Kingdom Dear Ms. Halloran: In your letter dated June 17, 2009, you requested a tariff classification ruling. A sample of the item was submitted for our review. The merchandise is identified as a Tester Unit Base, item number 5204448. The unit base will be used in retail department stores to display cosmetic testers such as skin cream and eye shadow. It is composed of a stainless steel box with a lid that measures approximately 22 inches in length by 5.5 inches in width by 2.75 inches in depth. The lid has a stainless steel frame with a clear plastic insert on the top. The applicable subheading for the tester unit base will be 7326.90.8588, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of iron or steel, other, other, other, other, other. The rate of duty will be 2.9 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Ann Taub at 646-733-3018. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division
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