CLA-2-42:S:N:N5:341 810774
Mr. David A. Eisen
Siegel, Mandell & Davidson, P.C.
Counselors At Law
One Astor Plaza
1515 Broadway - 43rd FL
New York, NY 10036-8901
RE: The tariff classification of a cosmetic/toiletry carrying
case from China and/or Taiwan.
Dear Mr. Eisen:
In your letter dated May 19, 1995, on behalf of Avon
Products, Inc., you requested a tariff classification ruling for
a cosmetic/toiletry carrying case.
The sample submitted, identified as item PP-130328, is a
cosmetic/toiletry carrying case composed of molded plastic. The
interior features a fitted mirror within the hinged lid, a
removal multi-sectional top tray designed to hold various
cosmetics and/or toiletry products. It measures approximately 9
inches in length by 4 1/2 inches in height. The item has a
heart-shaped plastic carrying handle and latch closure. Your
sample is being returned as you requested.
The applicable subheading for Item PP-130328, the
cosmetic/toiletry carrying case of molded plastic, will be
4202.12.2020, Harmonized Tariff Schedule of the United States
(HTS), which provides for trunks, suitcases vanity cases and
similar containers, with outer surface of plastics, structured,
rigid on all sides. The rate of duty will be 20 percent ad
valorem.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport