CLA-2-42:S:N:N6:341 886810
Mr. Harley Merrill
C & H Merrill, Inc.
5500 St. Lucie Blvd.
Fort Pierce, FL 34946
RE: The tariff classification of a lipstick case from China.
Dear Mr. Merrill:
In your letter dated May 28, 1993, you requested a tariff
classification ruling for a lipstick case.
The sample submitted, no style number indicated, identified
as a "Lipstick Box", is a lipstick case designed with a mirror
within the lid. You have indicated that the lipstick case could
be constructed of silk, cotton or man-made fibers. The case is
lined with textile material and measures approximately 3 1/2" x 1"
x 1". It is secured by means of a metal snap closure.
The applicable subheading for the lipstick case, if
constructed with an outer surface of silk, will be 4202.32.8500,
Harmonized Tariff Schedule of the United States (HTS), which
provides for articles of a kind normally carried in the pocket or
in the handbag, with outer surface of textile materials, other,
containing 85 percent or more by weight of silk or silk waste. The
duty rate will be 20 percent ad valorem.
The applicable subheading for the lipstick case, if
constructed with an outer surface of cotton, will be 4202.32.4000,
HTS, which provides for articles of a kind normally carried in the
pocket or in the handbag, with outer surface of textile materials,
of vegetable fibers and not of pile or tufted construction, of
cotton. The duty rate will be 7.2 percent ad valorem.
Items classifiable under 4202.32.4000 fall within textile
category designation 369. Based upon international textile trade
agreements, products of China are subject to visa requirements and
quota restraints.
The applicable subheading for the lipstick case, if
constructed of man-made fibers, will be 4202.32.9550, HTS, which
provides for articles of a kind normally carried in the pocket or
in the handbag, with outer surface of textile materials, other,
other, of man-made fibers. The duty rate will be 20 percent ad
valorem.
Items classifiable under 4202.32.9550 fall within textile
category designation 670. Based upon international textile trade
agreements, products of China are subject to visa requirements and
quota restraints.
The designated textile and apparel category may be subdivided
into parts. If so, visa and quota requirements applicable to the
subject merchandise may be affected. Since part categories are the
result of international bilateral agreements which are subject to
frequent renegotiations and changes, we suggest that you check,
close to the time of shipment, the Status Report On Current Import
Quotas (Restraint Levels), an internal issuance of the U.S. Customs
Service, which is available for inspection at your local Customs
office.
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
New York Seaport