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NY 892748




December 21, 1993

CLA-2-39:S:N:N6:221 892748

CATEGORY: CLASSIFICATION

TARIFF NO.: 3923.90.0000; 9616.20.0000; 3926.90.9590

Mr. Ed Baker
A.N. Deringer, Inc.
173 W. Service Road
Champlain, NY 12919

RE: The tariff classification of lipstick containers and parts from Canada.

Dear Mr. Baker:

In your letter dated December 1, 1993, on behalf of Groupe Watier, Inc., you requested a tariff classification ruling.

Samples and component material breakdowns by weight were submitted with your letter. Article 2689 is a transparent concealer container composed entirely of plastics. Article 3689 is a concealer cap with a flocked applicator pad. Article 14689 is a wiper for the concealer; it is composed entirely of plastics. Article 2691 is a concealer mechanism/container composed of 27 percent brass and 73 percent plastics by weight.

Although some of these items are clearly designed to be fitted and used together, there is no indication in your letter whether or not they will be imported together or separately. When the caps and wipers are imported with the concealer containers or concealer stick mechanism/containers for which they are intended, the caps, wipers, concealer/containers and mechanism/containers are classified together in subheading 3923.90.0000, Harmonized Tariff Schedule of the United States (HTS). The classifications of the articles, when imported separately, are provided below.

The applicable subheading for the concealer container and concealer stick mechanism/container will be 3923.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for articles for the conveyance or packing of goods, of plastics, other. The rate of duty will be 3 percent ad valorem.

The applicable subheading for the concealer cap with applicator will be 9616.20.0000, HTS, which provides for powder puffs and pads for the application of cosmetics or toilet preparations. The rate of duty will be 8.5 percent ad valorem.

The applicable subheading for the wiper for the concealer container will be 3926.90.9590, HTS, which provides for other articles of plastics, other. The rate of duty will be 5.3 percent ad valorem.

Goods classifiable under subheading 3923.90.0000, HTS, which have originated in the territory of Canada, and are imported on or prior to December 31, 1993, will be entitled to a 1.5 percent ad valorem rate of duty under the United States-Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations. Goods classifiable under subheading 9616.20.0000, HTS, which have originated in the territory of Canada, will be entitled to 4.2 percent ad valorem rate of duty under the FTA upon compliance with all applicable regulations.

Goods classifiable under subheading 3926.90.9590, HTS, which have originated in the territory of Canada, will be entitled to 2.6 percent ad valorem rate of duty under the FTA upon compliance with all applicable regulations.

Effective January 1, 1994, with the implementation of the North American Free Trade Agreement (NAFTA), preferential tariff treatment for goods under the FTA will be discontinued.

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

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