CLA-2-42:K:TC:B6:G21 C87661
Ms. Katherine Avanessians
Mably International, L.L.C.
14 East 60th Street
New York, NY 10022
RE: The tariff classification of a lipstick holder from China
Dear Ms. Avanessians:
In your letter dated May 7, 1998, you requested a classification ruling.
The submitted sample, no style number indicated, is a foldover rectangular
wallet in solid embossed PVC measuring 7¾? in length x 4¼? in height. Inside
the wallet there is a mirror on the left side and a clear PVC pocket on the
right side. It also features an elastic band on the inside center of the wallet
which is used to hold lipstick.
The applicable subheading for the lipstick holder of PVC will be
4202.32.2000, Harmonized Tariff Schedule of the United States Annotated, which
provides for articles of a kind normally carried in the pocket or in the
handbag, with outer surface of plastic sheeting, other. The duty rate will be
20% ad valorem.
This ruling is being issued under the provisions of Part 177 of the
Customs Regulations.
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,
John J. Martuge
Area Director
JFK Airport