CLA-2-48:RR:NC:SP:234 B87084
Mr. Stanley J. Schwartz
Barian Shipping Company, Inc.
910 Railroad Avenue
Woodmere, N.Y. 11598
RE: The tariff classification of a lipstick caddy and a paperboard box, from China.
Dear Mr. Schwartz:
In your letter dated June 25, 1997, on behalf of your client, Shell Containers (Lake Success, N.Y.), you requested a tariff classification ruling. Two samples were submitted and are being returned to you as requested.
The first item is a "lipstick caddy" made of paperboard covered with design-printed paper that is itself covered with clear plastic. It is a rigid container measuring approximately 3 3/8" x 1 11/16" x 1 1/4", essentially rectangular but rounded at one end. The interior can be accessed by means of a flip-open flap with concealed magnetic closure. A 3/4" x 2" mirror is mounted on the inside surface of the flap.
The classification of the above-described lipstick caddy involves an issue presently pending before the Court of International Trade (CIT), in several actions, e.g., Clinique vs. United States (94-05-00284) and Gary Gaines vs. United States (94-01-00067).
Section 177.7, Customs Regulations (19 CFR 177.7) provides that rulings will not be issued in certain circumstances. Section 177.7(b) states, in pertinent part:
No ruling letter will be issued with respect to any issue which is pending before the United States Court of International Trade, The United States Court of Appeals for the Federal Circuit, or any court of appeal therefrom.
As section 177.7(b) precludes the issuance of a ruling on issues pending in the CIT, we are unable to rule on the lipstick caddy at this time. We regret any inconvenience or confusion this situation may cause your client, and suggest you consult with local Customs personnel concerning entry of this merchandise.
The second item is a rigid, cylindrical paperboard box with a removable lid. It is about 7 inches in diameter and 6 inches in height. The exterior surfaces of the box and its lid are decoratively covered with what appears to be tinted, metallized plastic film. (The paperboard is about 1.7 mm thick, while the plastic film is about 0.03 mm thick.) The flat, top surface of the lid is printed in large characters with the word "PRESCRIPTIVES."
In a telephone interview, you stated that the boxes represented by the sample will be imported empty and sold to a cosmetics firm (Clinique), which will fill them with their products for eventual sale (as "boxed sets") to retail customers, or for promotional distribution.
The applicable subheading for the cylindrical "Prescriptives" boxes will be 4819.50.4040, Harmonized Tariff Schedule of the United States (HTS), which provides for other (than certain enumerated) packing containers of paper or paperboard: rigid boxes and cartons. The rate of duty will be 3.7%.
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 Carl Abramowitz at 212-466-5733.
Sincerely,
Gwenn Klein Kirschner
Chief, Special Products Branch
National Commodity
Specialist Division