CLA-2-39:RR:NC:TP:221 A85166
Mr. Charles P. Deem
Stedina & Deem
1850 Elizabeth Avenue
Rahway, NJ 07065
RE: The tariff classification of plastic mascara and lipgloss cases from Taiwan.
Dear Mr. Deem:
In your letter dated June 12, 1996, on behalf of World Wide Packaging Inc., you requested a tariff classification ruling.
The mascara and lipgloss cases are composed of molded plastics. The cases will be imported empty and filled with mascara or lipgloss after importation. The caps for the cases have a brush or applicator attached to them. The caps with the brushes and applicators are classified with the cases.
The applicable subheading for the mascara and lipgloss cases will be 3923.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for articles for the conveyance or packing of goods, of plastics, other. The rate of duty will be 3 percent ad valorem.
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 212-466-5580.
Sincerely,
Roger J. Silvestri
Director
National Commodity
Specialist Division