6 newer rulings cite the same tariff codes.

Classification can shift over time. Review the more recent rulings below before relying on this one.

N239759 N2 Ruling Active

The tariff classification of a contact lens case from China

Issued April 16, 2013 by U.S. Customs and Border Protection.

Cite this ruling

Copies to clipboard

N2 N239759 (April 16, 2013)

Tariff classification

HTS codes: 4202.39.9000

Headings: 4202

Product description

You submitted a sample, which is being returned to you. Your sample is a two-piece contact lens case. Its interior component is a molded plastic case that is specially shaped and fitted to contain two contact lenses. It is a form of a spectacle case. It is designed to provide storage, protection, organization, and portability to a pair of contact lenses. The exterior component is a textile case with a permanently affixed mirror. The exterior component is shaped and fitted to contain the removable contact lens case. It measures approximately 3” (L) x 2” (W) x 1” (D). The two components together form a composite good for tariff purposes with the molded plastic contact lens case imparting the essential character, General Rule of Interpretation (GRI) 3(b) noted.

CBP rationale

The applicable subheading for the contact lens case will be 4202.39.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for articles normally carried in the pocket or in the handbag, other, other.

Full text

N239759 April 16, 2013 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.39.9000 Joshua W. Malone Nouveau Eyewear 2853 Eisenhower Street, Suite 100 Carrollton, TX 75007 RE: The tariff classification of a contact lens case from China Dear Mr. Malone: In your letter dated March 11, 2013, you requested a tariff classification ruling. You submitted a sample, which is being returned to you. Your sample is a two-piece contact lens case. Its interior component is a molded plastic case that is specially shaped and fitted to contain two contact lenses. It is a form of a spectacle case. It is designed to provide storage, protection, organization, and portability to a pair of contact lenses. The exterior component is a textile case with a permanently affixed mirror. The exterior component is shaped and fitted to contain the removable contact lens case. It measures approximately 3” (L) x 2” (W) x 1” (D). The two components together form a composite good for tariff purposes with the molded plastic contact lens case imparting the essential character, General Rule of Interpretation (GRI) 3(b) noted. The applicable subheading for the contact lens case will be 4202.39.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for articles normally carried in the pocket or in the handbag, other, other. The rate of duty will be 20 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 Vikki Lazaro at (646) 733-3041. Sincerely, Thomas J. Russo Director National Commodity Specialist Division

View original on CBP CROSS →

More rulings on the same tariff codes

Follow N239759

Get an email if this ruling is revoked or modified, or a newer ruling supersedes it.

One email per day at most. Confirm your address once, unsubscribe anytime.

Searching CBP rulings the smart way

Rulings are precedent. See which ones apply to your product: TariffLens semantically searches all 200,000+ CBP rulings and builds defensible classifications backed by ruling citations.