CLA-2-76:S:N:N3:115 811924
Mr. Ernest M. Csak
Inter-Maritime Forwarding Co., Inc.
156 William Street
New York, NY 10038-2689
RE: The tariff classification of a perfume bottle and lipstick
case from Hong Kong.
Dear Mr. Csak:
In your letter dated June 21, 1995, you requested a tariff
classification ruling, on behalf of your client, Cosmetech
International, NY, NY.
The subject articles are described as follows:
a) Perfume bottle - which is attached to a textile string,
permitting it to be worn around the neck in the manner of
a necklace or pendant. The bottle is made of glass and
is completely covered by aluminum. The top of the bottle
is closed by a brass screw cap. An aluminum funnel is
attached to the cord to allow the filling of the bottle
with perfume.
b) Lipstick case - approximately 2" in length which is made
of aluminum and plastic.
The applicable subheading for the perfume bottle with
textile cord will be 7117.90.9000, Harmonized Tariff Schedule of
the United States (HTS), which provides for imitation jewelry of
base metal. The duty rate will be 11% ad valorem.
The lipstick case is a composite article that prima facie
appears to be classifiable under more than one heading, each
equally specific. Classification will accordingly be determined on
the basis of that portion of the article which imparts the
essential character. We have concluded that there is no essential
character for this composite article.
Therefore, it shall be classified under the heading which
occurs last in numerical order among those which equally merit
consideration.
The applicable subheading for the lipstick case will be
7616.90.5080, Harmonized Tariff Schedule of the United States
(HTS), which provides for other articles of aluminum: other. The
duty rate will be 5.1% 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