N159999 N1 Ruling Active

The tariff classification of a plastic open top cosmetics organizer from China

Issued May 12, 2011 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3924.90.5650

Headings: 3924

GRI rules applied: GRI 3(b)

Product description

The submitted sample is identified as a “Style in a Box” cosmetics organizer. Cosmetics are not included with the importation. This item is constructed of molded plastic, is rectangular in shape and measures approximately 14”L x 9¼”W x 3”D. It has an open top and features two molded plastic handles, one on each of the two opposing shorter sides. It also has adjustable dividers that allow for flexibility in adjusting compartment size. Included with the item is an illustrated booklet. You submitted a prototype for this booklet entitled “Style in a Box, Style and Beauty Guide.” You have stated that the finished beauty guide book will be the same size as the cover pages submitted which measure approximately 8¾” x 9¾”. The soft cover beauty guidebook will contain sixty eight pages. The printed pages depict an illustrated booklet that provides color charts, diagrams, checklists and easy-to-follow techniques on skin care, make-up and personal style. As you requested, the samples will be returned to you. This item is considered to be "goods put up in sets for retail sale" within the meaning of General Rule of Interpretation (GRI) 3 and each set is classifiable under a single tariff provision. The printed guide provides ideas on how to use the cosmetics that will be held in the organizer. As such, the guide serves a subordinate role to the organizer. Therefore, it is the opinion of this office that the plastic organizer provides this item with the essential character within the meaning of GRI 3(b).

CBP rationale

The applicable subheading for the “Style In A Box” will be 3924.90.5650, Harmonized Tariff Schedule of the United States (HTSUS), which provides for …other household articles…of plastics: other: other…other.

Full text

N159999 May 12, 2011 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3924.90.5650 Ms. Corie Koropatnicki GHY USA INC. Customs Brokers/Trade Consultants 572 South 5th Street Pembina, ND 58271 RE: The tariff classification of a plastic open top cosmetics organizer from China Dear Ms. Koropatnicki: In your letter dated April 1, 2011, on behalf of Presence Enterprises, Inc., you requested a tariff classification ruling. The submitted sample is identified as a “Style in a Box” cosmetics organizer. Cosmetics are not included with the importation. This item is constructed of molded plastic, is rectangular in shape and measures approximately 14”L x 9¼”W x 3”D. It has an open top and features two molded plastic handles, one on each of the two opposing shorter sides. It also has adjustable dividers that allow for flexibility in adjusting compartment size. Included with the item is an illustrated booklet. You submitted a prototype for this booklet entitled “Style in a Box, Style and Beauty Guide.” You have stated that the finished beauty guide book will be the same size as the cover pages submitted which measure approximately 8¾” x 9¾”. The soft cover beauty guidebook will contain sixty eight pages. The printed pages depict an illustrated booklet that provides color charts, diagrams, checklists and easy-to-follow techniques on skin care, make-up and personal style. As you requested, the samples will be returned to you. This item is considered to be "goods put up in sets for retail sale" within the meaning of General Rule of Interpretation (GRI) 3 and each set is classifiable under a single tariff provision. The printed guide provides ideas on how to use the cosmetics that will be held in the organizer. As such, the guide serves a subordinate role to the organizer. Therefore, it is the opinion of this office that the plastic organizer provides this item with the essential character within the meaning of GRI 3(b). The applicable subheading for the “Style In A Box” will be 3924.90.5650, Harmonized Tariff Schedule of the United States (HTSUS), which provides for …other household articles…of plastics: other: other…other. The rate of duty will be 3.4 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 Gary Kalus at (646) 733-3055. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division

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