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N093300 N0 Ruling Active

The tariff classification of a cosmetics rack from China

Issued February 18, 2010 by U.S. Customs and Border Protection.

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N0 N093300 (February 18, 2010)

Tariff classification

HTS codes: 3925.90.0000

Headings: 3925

Product description

The rack includes twenty tubular compartments for cosmetics such as lipsticks and eye shadow pencils and three rectangular compartments for cosmetics such as compacts. A storage compartment on the top holds bottles and jars. A clock measuring approximately 2¼ inches in diameter is fitted into a compartment at the top center of the rack. The rack has two keyhole mounting brackets on the back. Two metal screws and two plastic anchors are included for mounting the rack onto a wall.

CBP rationale

The applicable subheading for the cosmetics rack will be 3925.90.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for builders’ ware of plastics, not elsewhere specified or included: other.

Full text

N093300 February 18, 2010 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3925.90.0000 Ms. Kermetta M. McGarity Lips-n-Eyes, LLC 5900 Spout Springs Road Suite 3C-201 Flowery Branch, GA 30542 RE: The tariff classification of a cosmetics rack from China Dear Ms. McGarity: In your letter dated January 27, 2010, you requested a tariff classification ruling. The sample submitted with your request is a storage rack molded of plastics to incorporate multiple compartments for storing cosmetics. The rack includes twenty tubular compartments for cosmetics such as lipsticks and eye shadow pencils and three rectangular compartments for cosmetics such as compacts. A storage compartment on the top holds bottles and jars. A clock measuring approximately 2¼ inches in diameter is fitted into a compartment at the top center of the rack. The rack has two keyhole mounting brackets on the back. Two metal screws and two plastic anchors are included for mounting the rack onto a wall. The applicable subheading for the cosmetics rack will be 3925.90.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for builders’ ware of plastics, not elsewhere specified or included: other. The rate of duty will be 5.3 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 Joan Mazzola at (646) 733-3023. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division

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