CLA-2-39:OT:RR:NC:SP:221
Mr. Richard Castillo
Clear Freight, Inc.
JFK International Airport, Building #75
North Hangar Road, Suite 210
Jamaica, NY 11430
RE: The tariff classification of cosmetics packaging components from Canada.
Dear Mr. Castillo:
In your letter dated April 7, 2008, on behalf of Crystal Int’l Group Inc., you requested a tariff classification ruling.
Samples were provided with your letter. Item #358040020049 is a plastic bottle for packaging a blemish fighting concealer. Item #358040005060 is a plastic cap for the bottle. Item #458040020046 is an applicator flocked with textile fibers, designed to fit into the tube and used for applying the concealer. You indicated in a telephone conversation that the applicator is valued at over 10 cents per piece. These items will be imported separately.
The applicable subheading for the plastic bottle will be 3923.30.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for articles for the conveyance or packing of goods, of plastics…carboys, bottles, flasks and similar articles, of a capacity not exceeding 50 milliliters. The rate of duty will be 3 percent ad valorem.
The applicable subheading for the plastic cap will be 3923.50.0000, HTSUS, which provides for stoppers, lids, caps and other closures, of plastics. The rate of duty will be 5.3 percent ad valorem.
The applicable subheading for the flocked applicator will be 9603.30.6000, HTSUS, which provides for artists’ brushes, writing brushes and similar brushes for the application of cosmetics: valued over 10 cents each. The rate of duty will be free.
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 on World Wide Web at http://www.usitc.gov/tata/hts/.
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 Joan Mazzola at 646-733-3023.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division