Base
F821792000-02-02New YorkClassification

The tariff classification of cosmetic brushes, a sponge applicator, a nail file and a PVC pouch from China.

U.S. Customs and Border Protection · CROSS Database · 5 HTS codes referenced

Cross-Source Intelligence

Data compiled from CBP CROSS Rulings, Census Bureau Trade Data · As of 2026-05-04 · Updates monthly

Summary

The tariff classification of cosmetic brushes, a sponge applicator, a nail file and a PVC pouch from China.

Ruling Text

NY F82179 February 2, 2000 CLA-2-96:RR:NC:SP:233 F82179 CATEGORY: Classification TARIFF NO.: 9603.30.2000; 9603.30.4000; 9603.30.6000; 9616.20.0000; 4202.32.2000 Ms. Joanne Balice CBI Distributing Corp. 2400 W. Central Road Hoffman Estates, IL 60195 RE: The tariff classification of cosmetic brushes, a sponge applicator, a nail file and a PVC pouch from China. Dear Ms. Balice: In your letter dated January 19, 2000, you requested a tariff classification ruling. The submitted sample, Style 73268 “Cosmetic Brush Kit with Nail File,” is comprised of the following: 1. three cosmetic brushes with plastic handles, 2. one sponge applicator with a plastic handle, 3. one triangular shaped sponge applicator, and 4. one flower shaped nail file, all contained in 5. a PVC zippered pouch, of a kind similar to a coin purse, measuring 3 ¼”w x 5”h. Your sample will be retained for official purposes. The above items do not constitute a set for classification purposes. Although put up together, the collection of articles do not share a common purpose or satisfy a particular need. Therefore, each item is separately classifiable. The applicable subheading for the cosmetic brushes, if valued not over 5 cents each, will be 9603.30.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for Artists’ brushes, writing brushes and similar brushes for the application of cosmetics: valued not over 5 cents each. The rate of duty will be 2.6% ad valorem. The applicable subheading for the cosmetic brushes, if valued over 5 cents but not over 10 cents each, will be 9603.30.4000, HTS, which provides for Artists’ brushes, writing brushes and similar brushes for the application of cosmetics: valued over 5 cents but not over 10 cents each. The rate of duty will be free. The applicable subheading for the cosmetic brushes, if valued over 10 cents each, will be 9603.30.6000, HTS, which provides for Artists’ brushes, writing brushes and similar brushes for the application of cosmetics: valued over 10 cents each. The rate of duty will be free. The applicable subheading for the sponge applicator with a handle and the triangular shaped sponge applicator will be 9616.20.0000, HTS, which provides for Powder puffs and pads for the application of cosmetics or toilet preparations. The rate of duty will be 4.3% ad valorem. The applicable subheading for the PVC zippered pouch will be 4202.32.2000, HTS, which provides for Articles of a kind normally carried in the pocket or in the handbag: With outer surface of sheeting of plastic or of textile materials: With outer surface of sheeting of plastic: Other. The rate of duty will be 20% ad valorem. We are unable to classify the nail file based on the information in your letter. A separate letter requesting additional information will be sent to you. 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 Lawrence Mushinske at 212-637-7061. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division