U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced
Primary HTS Code
3923.10.0000
$94.4M monthly imports
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Court Cases
4 cases
CIT & Federal Circuit
Ruling Age
35 years
Data compiled from CBP CROSS Rulings, Census Bureau Trade Data, CourtListener (CIT/CAFC) · As of 2026-05-08 · Updates monthly
The tariff classification of a lighted lipstick case fromHong Kong.
NY 862131 April 12, 1991 CLA-2-39:S:N:N3G:221 862131 CATEGORY: Classification TARIFF NO.: 3923.10.0000 Ms. Abbe Goodman Roberts Incentives Corp. 954 West Washington Blvd. Chicago, Illinois 60607 RE: The tariff classification of a lighted lipstick case from Hong Kong. Dear Ms. Goodman: In your letter dated April 1, 1991, you requested a tariff classification ruling. The sample submitted with your letter is a hinged case made of injection molded plastics material, with a mirror in the lid. The case contains a battery which powers a small light bulb. The light turns on automatically when the case is opened. The case measures approximately 3 1/4 inches by 3/4 inches by 1 inch, and is designed to hold a single tube of lipstick. The applicable subheading for the lighted lipstick 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