CLA-2-39:OT:RR:NC:N1:421
Sabrina Pyle
ILS Inc
18618 S Ferris Place
Rancho Dominguez, CA 90220
RE: The tariff classification of plastic cosmetic containers and caps from China
Dear Ms. Pyle:
In your letter dated July 27, 2017, on behalf of your client Stila Styles LLC, you requested a tariff classification ruling. A representative photograph was submitted with your request.
The products to be imported are three styles of plastic cosmetic containers with wipers and threaded plastic caps. The containers will be shipped empty and subsequently filled with liquid lipgloss, liquid lipstick or liquid eyeshadow in the United States. You indicate that each of the caps will be imported with a doe-foot applicator wand attached to it.
The applicable subheading for the plastic containers, either shipped alone or with their plastic caps, will be 3923.90.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Articles for the conveyance or packing of goods, of plastics; stoppers, lids, caps and other closures, of plastics: Other: Other. The rate of duty will be 3 percent ad valorem.
The applicable subheading for the plastic caps, when shipped separately from, or in excess quantities of, the plastic containers, will be 3923.50.0000, HTSUS, which provides for Articles for the conveyance or packing of goods, of plastics; stoppers, lids, caps and other closures, of plastics: Stoppers, lids, caps and other closures. The rate of duty will be 5.3 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 https://hts.usitc.gov/current.
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 April Cutuli at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division