CLA-2-39:OT:RR:NC:N5:463
Kyung-Jin Moon
JINSOL Customs Consulting & Logistic Service
129 Gaetbeol-ro, Yeonsu-gu
Incheon, South Korea 21999
RE: The tariff classification of a lipstick container from South Korea
Dear Mr. Moon:
In your letter dated February 11, 2026, you requested a tariff classification ruling on behalf of your client,
Jeong-Hun Cosmetic Packaging.
The product under consideration is described as a lipstick container, model number LPNR001, constructed
from an injection-molded plastic. The container will be imported empty. It features a rotational mechanism
that raises and lowers the lipstick mass, designed to protect the contents from external impact and
contamination, and to facilitate its transport, storage, and use.
In your request, you state that this lipstick container would be classified under subheading 3923.10.9000,
Harmonized Tariff Schedule of the United States (HTSUS), which provides for boxes, cases, crates and
similar articles of plastic. We disagree. The product is a cylindrical round container which is not considered a
box, case, crate or similar articles. Therefore, the lipstick container is excluded from classification in
3923.10.9000, HTSUS.
The applicable subheading for the lipstick container will be 3923.90.0080, Harmonized Tariff Schedule of
the United States (HTSUS), which provides for articles for the conveyance or packing of goods, of plastics:
other: other. The general rate of duty will be 3 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 Frequently Asked Questions on
the Trade Remedy/IEEPA page at
https://www.cbp.gov/trade/programs-administration/trade-remedies/IEEPA-FAQ.
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 ChingJu (Claudia) Lin at [email protected].
Sincerely,
(for)
James Forkan
Designated Official Performing the Duties of the Division Director
National Commodity Specialist Division