U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced
Data compiled from CBP CROSS Rulings, CourtListener (CIT/CAFC) · As of 2026-05-13 · Updates real-time
The tariff classification of cosmetic cases from Hong Kong.
NY E80710 April 26, 1999 CLA-2-39:RR:NC:SP:221 E80710 CATEGORY: Classification TARIFF NO.: 3923.10.0000 Ms. Bea O’Halloran Circle International, Inc. 1245 Royal Lane DWF Airport, Texas 75261 RE: The tariff classification of cosmetic cases from Hong Kong. Dear Ms. O’Halloran: In your letter dated April 12, 1999, on behalf of Neiman Marcus Group, you requested a tariff classification ruling. Three samples were provided with your letter. The sample cases are composed of molded plastics. The cases are the type that will be filled with cosmetics for retail sale, and disposed of after the cosmetics are used. Each case has a mirror and a compartment into which the cosmetics can be packaged. As you requested, the samples are being returned. The applicable subheading for the cosmetic containers 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 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 Joan Mazzola at 212-637-7034. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division