CLA-2-42:OT:RR:NC:N4:441
Joanne Balice
CBI Distributing Corporation
Claire’s Accessories
2400 W. Central Road
Hoffman Estates, IL 60195
RE: The tariff classification of a contact lens case from China
Dear Ms. Balice:
In your letter dated September 16, 2011, you requested a tariff classification ruling.
Style 728525 is a two piece contact lens case. It consists of a hinged outer case that is constructed with a metal base that is covered on the outer surface with textile reinforced polyurethane cellular plastic sheeting. The interior has a permanently affixed mirror and a fitted indentation that holds a removable molded plastic contact lens case. The item is considered a composite good for tariff purposes with the molded plastic contact lens case imparting the essential character, General Rule of Interpretation (GRI) 3(b) noted. The article is designed to provide storage, protection, organization, and portability to a pair of contact lens. The case is principally used by being carried in the pocket or in a handbag and measures approximately 3.5” (L) x 2” (W) x 1” (D).
The applicable subheading for the contact lens case will be 4202.39.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for articles normally carried in the pocket or in the handbag, other, other. The rate of duty will be 20 percent ad valorem.
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 Vikki Lazaro at (646) 733-3041.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division