Base
8063031995-02-13New YorkClassification

The tariff classification of a cosmetic case from Taiwan.

U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced

Cross-Source Intelligence

Data compiled from CBP CROSS Rulings, Census Bureau Trade Data · As of 2026-05-09 · Updates monthly

Summary

The tariff classification of a cosmetic case from Taiwan.

Ruling Text

NY 806303 February 13, 1995 CLA-2-39:S:N:N6:221 806303 CATEGORY: Classification TARIFF NO.: 3923.10.0000 Ms. Carol A. Garrity Garrett Hewitt International 147 Broadway Hawthorne, NY 10532 RE: The tariff classification of a cosmetic case from Taiwan. Dear Ms. Garrity: In your letter dated January 19, 1995, you requested a tariff classification ruling. The cosmetic case is composed of molded plastics, and has three compartments meant to hold lipstick, lip balm and roll-on fragrance. A mylar mirror is attached to the side of the case. The case will be imported empty. Your letter indicates that a plastic pouch, for which no sample is available, will be imported with the case. In a telephone conversation, however, you stated that the case will be imported without the pouch. This ruling applies only to the cases imported without a pouch. The applicable subheading for the cosmetic case will be 3923.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for articles for the conveyance or packing of goods, of plastics, boxes, cases, crates and similar articles. The rate of duty will be 3 percent ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). 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, Jean F. Maguire Area Director New York Seaport