CLA-2-39:OT:RR:NC:N4:422
Ms. Amy Hess
World Exchange, Inc.
8840 Bellanca Avenue
Los Angeles, CA 90045
RE: The tariff classification of a plastic eye make-up shield with a steel handle from China
Dear Ms. Hess:
In your letter dated May 6, 2011, on behalf of MBA International LLC, you requested a tariff classification ruling.
The submitted sample is identified as an Eye Make-Up Fallout Protector. The item consists of a soft silicone plastic shield that is attached to a stainless steel handle in a retail package. The handle measures approximately 2¾” in length. The shield measures approximately 1¾” in length by 1¾” in width and is shaped at the top to fit the contours of the bottom of an eye. The two components overlap so that the entire assembled item measures approximately 3¾” in length.
The shield and the handle can be easily detached from one another and reattached by popping off and popping back on. At the back of the retail package is an additional larger silicone plastic shield that measures approximately 2¼” in length by approximately 2” in width. Printed on the retail package are the words “Just position the silicone shield anywhere under the eye to catch any eye makeup fallout.” Also printed on the retail package are the words “Flexibility in utilizing the handle or not” and “FREE Additional larger silicone shield which can be used with or without the handle.” As you requested, the sample will be returned to you.
The Eye Makeup Fallout Protector is considered to be a composite good within the meaning of General Rule of Interpretation (GRI) 3. As stated on the retail package, the silicone plastic shield can be used with or without the stainless steel handle. The handle has no function without the shield. Therefore, it is the opinion of this office that the silicone plastic shield provides this item with the essential character within the meaning of GRI 3(b).
The applicable subheading for the Eye Make-Up Fallout Protector 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 http://www.usitc.gov/tata/hts/.
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 (646) 733-3055.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division