CLA-2-42:OT:RR:NC:N3:341
Steven Money
Phoenix International Freight Services, Ltd.
4659 World Parkway Circle
St. Louis, MO 63134
RE: The tariff classification of cosmetic bags, small trunk, cosmetic tray, and cosmetic brushes from China
Dear Mr. Money:
In your letter dated December 31, 2008 on behalf of Plano Molding Company, you requested a tariff classification ruling. The samples which you submitted are being retained by this office.
Style 5865-22 is a small trunk with a removable toiletry bag. The trunk is constructed of injection molded acrylonitrile butadiene styrene (ABS) plastic. The trunk case and toiletry bag are considered a set with the trunk as the essential character. Both items will be classified under the same tariff number. The trunk and toiletry bag are both used for storage, protection, organization and portability of toiletries and personal effects during travel. They each have a single compartment with no additional features. The trunk is structured and rigid on four sides with a metal latch closure and a molded carrying handle. It measures approximately 7” (W) x 4.5” (H) x 4.5” (D).
Style 5857-25 is a cosmetic tray constructed of injection molded acrylonitrile butadiene styrene (ABS) plastic. It is of a class or kind of merchandise principally used as a household storage container and any variety of make-up can conceivably be stored in this plastic tray. The tray has various sized sections for make-up and brushes. It measures approximately 13” (W) x 1.5” (H) x 8” (D).
Style 5864-54 is comprised of six various-sized cosmetic bags and make-up brushes. Two of the cosmetic bags are constructed with an outer surface of clear polyvinyl chloride (PVC) plastic sheeting material. The other four bags are constructed with an outer surface of man-made textile material. Each bag is designed to provide storage, protection, and portability to cosmetics or toiletry items during travel. Both PVC bags have a main compartment with no additional features and secure with nylon zipper closures. The large oversized PVC cosmetic bag has double carrying handles and measures approximately 13” (W) x 9” (H) x 8” (D). The smaller PVC cosmetic bag measures approximately 8.5” (W) x 5.5” (H) x 1” (D). The large pink man-made fiber cosmetic bag has a textile-lined main compartment with no additional features, a plastic mirror on the underside of the lid, and a top carrying handle. It has a nylon zipper closure along three-sides and measures approximately 11” (W) x 7” (H) x 6” (D). The pink cosmetic roll has a textile-lined interior with no additional features and a nylon zipper closure. It measures approximately 7.5” (L) x 2.5” in diameter. The pink cosmetic brush bag has a specially fitted textile–lined compartment, a flap with a hook-and-loop closure, and a loop on the back exterior. This bag includes four individual make-up brushes and measures approximately 3” (W) x 6.5” (L). The black cosmetic bag has a textile-lined main compartment with six separate slots for make-up/brushes on the underside of the lid. It has a nylon zipper closure along three-sides and measures approximately 5” (W) x 7.5” (L) x 2” (D).
The applicable subheading for style 5865-22 will be 4202.12.2020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for in part, for trunks, suitcases, vanity cases and similar containers, with outer surface of plastics, structured, rigid on all sides, other. The rate of duty will be 20 percent ad valorem.
The applicable subheading for style 5827-25 will be 3924.90.5600, HTSUS, which provides for …other household articles…of plastics: other: other. The duty rate will be 3.4 percent ad valorem.
The applicable subheading for the two PVC cosmetic bags of style 5864-54 will be 4202.92.4500, HTSUS, which provides for travel, sports and similar bags with outer surface of sheeting of plastic or of textile materials: other. The applicable rate of duty is 20 percent ad valorem.
The applicable subheading for the large pink cosmetic bag, pink cosmetic roll, and black cosmetic bag of style 5864-54 will be 4202.92.3031, HTSUS, which provides for travel, sports and similar bags, with outer surface of textile materials, other, of man-made fibers, other. The duty rate will be 17.6 percent ad valorem.
The applicable subheading for the pink cosmetic brush bag of style 5864-54 will be 4202.92.9026, HTSUS, which provides for other containers and cases, other, with outer surface of textile materials, of man-made fibers. The rate of duty will be 17.6% ad valorem.
The applicable subheading for the cosmetic brushes of style 5864-54 will be 9603.30.2000, HTSUS, which provides for artists’ brushes, writing brushes and similar brushes for the application of cosmetics: valued not over 5 cents each. The rate of duty will be 2.6% 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 Vikki Lazaro at (646) 733-3041.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division