CLA-2-39:OT:RR:NC:N1:137
Eileen Family
Geodis USA
5101 South Broad Street
Philadelphia, PA 19112
RE: The tariff classification of plastic cosmetic containers from Taiwan
Dear Ms. Family:
In your letter dated July 23, 2019, on behalf of your client, World Wide Packaging, you requested a tariff classification ruling. Samples were provided with your request and will be returned to you as requested.
The items under review are cosmetic cases constructed of Plant fiber polymer, a type of biopolymer. The cases will be imported empty and will be used to package cosmetic products for retail sale.
Item A56S is cosmetic compact case. It consists of two connected pieces that snap shut. Item PF717 is a cosmetic stick case. It is of the type that will contain cosmetic in stick form. Item PF4558TK is a cosmetic sifter case. This case is of the type that will hold loose powder makeup. It has a screw type lid and includes a plastic sifter. Item PFLB029 is a lip stick case.
In your request, you proposed that these articles would be classified under subheading 9602.00.5080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other molded or carved articles, not elsewhere specified or included. We disagree.
These containers are made of plant fiber polymer which is a starch based plastic. In its primary form it would be classified in 3913 as a natural polymer. The product can be thermoformed, molded, extruded or shaped and is used as a substitute for traditional plastic. Chapter 39 Note 1 defines “plastic” for tariff schedule purposes: “Throughout the tariff schedule the expression “plastics” means those materials of headings 3901 to 3914 which are or have been capable, either at the moment of polymerization or at some subsequent stage, of being formed under external influence (usually heat and pressure, if necessary with a solvent or plasticizer) by molding, casting, extruding, rolling or other process into shapes that are retained on the removal of the external influence.” Therefore these products meet the definition of “plastics” as outlined by Chapter 39 Note 1. As these are articles of plastic, they are more appropriately provided for in Chapter 39.
The applicable subheading for the cosmetic compact case, Item A56S will be 3923.10.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Articles for the conveyance or packing of goods, of plastics: Boxes, cases, crates and similar articles: Other. The rate of duty will be 3 percent ad valorem.
The applicable subheading for the cosmetic stick case, Item PF717; cosmetic sifter case, Item PF4558TK; and lip stick case, Item PFLB029 will be 3923.90.0080, HTSUS, which provides for Articles for the conveyance or packing of goods, of plastics: Other: Other. The 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