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February 22, 1999

CLA-2-96:RR:NC:SP:233 D88064

CATEGORY: CLASSIFICATION

TARIFF NO.: 9603.30.2000; 9603.30.4000; 9603.30.6000; 3923.50.0000

Mr. Arlen T. Epstein
Tompkins & Davidson, LLP
One Astor Plaza
1515 Broadway
New York, NY 10036-8901

RE: The tariff classification of “Line and Define Mascara Pen Components” from the United Kingdom.

Dear Mr. Epstein:

In your letter dated February 10, 1999, on behalf of Avon Products, Inc., you requested a tariff classification ruling.

The merchandise at issue, PP 176168, is components for a mascara pen and consists of a hollow molded plastic tube and applicator brush. The tube will be filled with mascara after importation. The molded plastic cover will be imported separately. A representative sample of the merchandise was submitted with your request.

Your sample is being returned as requested.

Classification is based upon the General Rules of Interpretation. For classification purposes, the mascara pen is considered a composite good comprised of a mascara applicator brush with plastic container, or tube. GRI 3(b) states in part that "goods made up of different components which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character." The essential character of the subject article is imparted by the applicator brush.

The applicable subheading for “Line and Define Mascara Pen Components,” if valued not over 5 cents each, will be 9603.30.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for artists’ brushes, writing brushes and similar brushes for the application of cosmetics. The rate of duty will be 2.6 percent ad valorem. If valued over 5 cents each but not over 10 cents each, the applicable subheading will be 9603.30.4000, HTS. If valued over 10 cents each, the applicable subheading will be 9603.30.6000. Merchandise classifiable within subheading 9603.30.4000 or 9603.30.6000, HTS, is free of duty. The applicable subheading for the plastic cover, if imported separately, will be 3923.50.0000, HTS, which provides for stoppers, lids, caps and other closures, of plastics. The rate of duty will be 5.3 percent ad valorem.

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 Lawrence Mushinske at 212-637-7061.

Sincerely,

Robert B. Swierupski

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