The tariff classification of a makeup container from China
Issued January 11, 2011 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 3923.90.0080
Headings: 3923
Product description
The “AIR pod™” is a plastic case that will be imported empty and then filled with a cosmetic product such as foundation, blush, highlighter or powder. The filled pods are then sold for use with the Temptu Airbrush Makeup System, which uses airbrush technology as a means of applying makeup. You suggest classification in subheading 8424.90 of the Harmonized Tariff Schedule of the United States (HTSUS), which provides for parts of mechanical appliances for projecting, dispersing or spraying liquids or powders. However, the pod is not itself a part of a dispersing or spraying unit. Rather, it is a non-refillable container designed to hold makeup that will be dispensed by means of such a unit. As you requested, the samples will be returned.
CBP rationale
The applicable subheading for the AIR pod makeup container will be 3923.90.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for articles for the conveyance or packing of goods, of plastics, other.
Full text
N138935 January 11, 2011 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3923.90.0080 Mr. Mark Neumann Mainfreight International, Inc. 1400 Glenn Curtiss St. Carson, CA 90746 RE: The tariff classification of a makeup container from China Dear Mr. Neumann: In your letter dated November 20, 2011, on behalf of Temptu Marketing, Inc., you requested a tariff classification ruling. Samples were provided with your letter. The “AIR pod™” is a plastic case that will be imported empty and then filled with a cosmetic product such as foundation, blush, highlighter or powder. The filled pods are then sold for use with the Temptu Airbrush Makeup System, which uses airbrush technology as a means of applying makeup. You suggest classification in subheading 8424.90 of the Harmonized Tariff Schedule of the United States (HTSUS), which provides for parts of mechanical appliances for projecting, dispersing or spraying liquids or powders. However, the pod is not itself a part of a dispersing or spraying unit. Rather, it is a non-refillable container designed to hold makeup that will be dispensed by means of such a unit. As you requested, the samples will be returned. The applicable subheading for the AIR pod makeup container will be 3923.90.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for articles for the conveyance or packing of goods, of plastics, other. The rate of duty will be 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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