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The tariff classification of empty plastic nail polish pen from South Korea
Issued March 30, 2021 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN3 N318281 (March 30, 2021)
Tariff classification
HTS codes: 3923.90.0080
Headings: 3923
Product description
The product under consideration is referred to as a Nail Pen. The Nail Pen consists of an outer bottle and inner mechanism, both composed of plastic. The outer bottle will contain nail polish. The inner mechanism is a device that encases the brush. When the top is pressed the brush is released and the nail polish flows down onto the brush. This mechanism prevents spillage as well as limiting the exposure of the polish to air to extend shelf life. The container and inner mechanism will be imported together and filled with nail polish after importation.
CBP rationale
The applicable subheading for the empty plastic nail polish pen 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; stoppers, lids, caps and closures, of plastics: other: other.
Full text
N318281 March 30, 2021 CLA-2-39:OT:RR:NC:N1:137 CATEGORY: Classification TARIFF NO.: 3923.90.0080 Jeong Ha Park Ace Certified Customs Consultants 8, Hakdong-ro 45-gil, Gangnam-gu Seoul 06060 South Korea RE: The tariff classification of empty plastic nail polish pen from South Korea Dear Mr. Park: In your letter dated March 15, 2021 you requested a tariff classification ruling, on behalf of your client, TaeYang Renew Inc. The product under consideration is referred to as a Nail Pen. The Nail Pen consists of an outer bottle and inner mechanism, both composed of plastic. The outer bottle will contain nail polish. The inner mechanism is a device that encases the brush. When the top is pressed the brush is released and the nail polish flows down onto the brush. This mechanism prevents spillage as well as limiting the exposure of the polish to air to extend shelf life. The container and inner mechanism will be imported together and filled with nail polish after importation. The applicable subheading for the empty plastic nail polish pen 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; stoppers, lids, caps and closures, of plastics: other: other. The general 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 the 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 Christina Allen at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division
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