CLA-2-73:RR:NC:N1:113 J84462

Mr. Adrian Boslooper
Air Commerce Customs Broker, Inc.
176-20 148th Avenue
Jamaica, NY 11434

RE: The tariff classification of lipstick containers from China

Dear Mr. Boslooper:

In your letter dated May 2, 2003, on behalf of Robert Temkin Associates, you requested a tariff classification ruling.

The samples you submitted are five styles of empty, tubular, lipstick containers. Item numbers DK 256, DK 1090, and DK 1115 are made of iron and plastic. Item numbers DK 1005 and DK 1166 are made of aluminum and plastic. The applicable subheading for the lipstick containers made of iron and plastic (DK 256, 1090, and 1115) will be 7310.29.0050, Harmonized Tariff Schedule of the United States (HTS), which provides for tanks, casks, drums, cans, boxes and similar containers for any material…of iron or steel, of a capacity not exceeding 300 liters…of a capacity of less than 50 liters, other, other. The rate of duty will be free.

The applicable subheading for the lipstick containers made of aluminum and plastic (DK 1005 and 1166) will be 7612.90.1090, Harmonized Tariff Schedule of the United States (HTS), which provides for aluminum casks, drums, cans, boxes and similar containers for any material…of a capacity not exceeding 300 liters…other, of a capacity not exceeding 20 liters, other. The rate of duty will be 5.7 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 James Smyth at 646-733-3018.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division