CBP Ruling N285825: The tariff classification of a plastic lip enhancer from China

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N2 N285825 (May 26, 2017)

Tariff classification

Headings: 3924

Product description

The submitted illustration depicts an item that is identified as Lipple. This item is made of polystyrene (PS) plastic material with precipitated silica as filler material. The item is comprised of four parts, all made of plastic material. The front part is flexible in texture, red in color, hollow and is in the shape of oversized human lips. This part is open on the back side. Inserted into the open back side is a second part, which is hard molded, cylindrical in shape and white in color. Inserted into the white part is a third part, which is very soft in texture, cylindrical in shape, clear in color and has a round aperture in the center. The fourth part is a white hard molded cover that snaps on to the back of the red part to cover the open back when not in use. The user removes the back white cover, squeezes the red part to remove the air, and then places their lips into the aperture that is in the middle of the clear soft part that is located at the back of the item. After leaving the item on their lips for a minute or two and then removing, their lips will be fuller in shape. This effect should last about two hours.

Full text

N285825 May 26, 2017 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3924.90.5650 Mr. Ricky Villena Neutalogistics Customs Brokerage 8578 NW 23rd St Doral, FL 33122 RE: The tariff classification of a plastic lip enhancer from China Dear Mr. Villena: In your letter dated April 27, 2017, on behalf of N1CE Florida LLC you requested a tariff classification ruling. The submitted illustration depicts an item that is identified as Lipple. This item is made of polystyrene (PS) plastic material with precipitated silica as filler material. The item is comprised of four parts, all made of plastic material. The front part is flexible in texture, red in color, hollow and is in the shape of oversized human lips. This part is open on the back side. Inserted into the open back side is a second part, which is hard molded, cylindrical in shape and white in color. Inserted into the white part is a third part, which is very soft in texture, cylindrical in shape, clear in color and has a round aperture in the center. The fourth part is a white hard molded cover that snaps on to the back of the red part to cover the open back when not in use. The user removes the back white cover, squeezes the red part to remove the air, and then places their lips into the aperture that is in the middle of the clear soft part that is located at the back of the item. After leaving the item on their lips for a minute or two and then removing, their lips will be fuller in shape. This effect should last about two hours. The applicable subheading for Lipple will be 3924.90.5650, Harmonized Tariff Schedule of the United States (HTSUS), which provides for…toilet 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 https://hts.usitc.gov/current. 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 [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division

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