CLA-2-76:OT:RR:NC:N1:113
Kyung-Jin Moon
JINSOL Customs Consulting & Logistic Service
129, Gaetbeol-Ro
Yeonsu-Gu, Incheon 21999
South Korea
RE: The tariff classification of a Lipstick Container from South Korea
Dear Kyung-Jin Moon:
In your letter dated February 11, 2026, you requested a tariff classification ruling on behalf of your client,
Jeong-Hun Cosmetic Packaging. Descriptions, technical information, and photographs were submitted with
your request.
The item under consideration is a Lipstick Container, Model # LMMR210. The container is a storage
cartridge used to apply, carry, and protect lipstick products. This container does not contain lipstick molds
when imported.
According to the information provided, the container is in the shape of an elliptical cylinder 21.3 millimeters
wide and 73.3 millimeters in height. It weighs 26.3 grams and 73.02% of its components are made of
aluminum while the remaining components are made of plastic or other metals. At the top there is an empty
cylindrical cap that can be removed and reattached to the container. When attached, the cap encapsulates a
sleeve that would hold a lipstick mold, which rests on another cylinder of comparable width identified as a
draw ring. The draw ring contains a rotational mechanism that raises and lowers a lipstick mold within the
sleeve, allowing the user to apply lipstick.
We note that the container is composed of various materials. The classification of merchandise under the
Harmonized Tariff Schedule of the United States (HTSUS) is in accordance with the General Rules of
Interpretation (GRI), taken in order. GRI 3(b) provides that mixtures, composite goods consisting of
different materials or made up of different components, and goods put up in sets for retail sale shall be
classified as if they consisted of the material or component which gives them their essential character.
Explanatory Note (EN) VIII to GRI 3(b) explains that “the factor which determines essential character will
vary as between different kinds of goods. It may, for example, be determined by the nature of the material or
component, its bulk, quantity, weight or the use of the goods.” Since the container is composed of different
materials and aluminum is the predominant material used, the container fits the description of a composite
good with the aluminum components imparting the essential character.
The Explanatory Notes (ENs) to Section XV, Note 7 of the HTSUS, states that “except where the headings
otherwise require, articles of base metal (including articles of mixed materials treated as articles of base metal
under the General Interpretative Rules) containing two or more base metals are to be treated as articles of the
base metal.” The predominant metal in the Lipstick Container is aluminum. Therefore, this container will be
classified under heading 7616, HTSUS, which provides for other articles of aluminum.
Heading 7616, HTSUS, is a residual or basket provision which covers a wide range of aluminum articles that
are not more specifically provided for elsewhere in the HTSUS. The ENs to heading 7616 state that “This
heading covers all articles of aluminum other than those covered by the preceding headings of this Chapter,
or by Note 1 to Section XV, or articles specified or included in Chapter 82 or 83, or more specifically
covered elsewhere in the Nomenclature.” An article of aluminum can be classified in heading 7616 if it is
determined that the item is not more specifically provided for in any other heading of the tariff. The Lipstick
Container is not specifically covered elsewhere in the tariff. Accordingly, it is classifiable in heading 7616,
HTSUS.
The applicable subheading for the Lipstick Container will be 7616.99.5190, HTSUS, which provides for
“Other articles of aluminum: Other: Other: Other.” The general rate of duty will be 2.5 percent ad valorem.
The duties cited above are current as of this ruling’s issuance. 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
at https://hts.usitc.gov/.
This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or other
charges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and other
duties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to the
classification stated above, the merchandise covered by this ruling may also need to be reported with either
the Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisions
covering exceptions to such tariffs.
For further information to assist with the importation process, please refer to the frequently updated Cargo
Systems Messaging Service (CSMS) messages at
https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and the Trade Remedies page at
https://www.cbp.gov/trade/programs-administration/trade-remedies.
The holding set forth above applies only to the specific factual situation and merchandise description as
identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations
(CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the
information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and
complete in every material respect. In the event that the facts are modified in any way, or if the goods do not
conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and
Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2.
Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic
verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection
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, please contact
National Import Specialist Matthew Gay at [email protected].
Sincerely,
(for)
James Forkan
Designated Official Performing the Duties of the Division Director
National Commodity Specialist Division