The tariff classification of a lipstick holder and a mirror from China

NY K87243 July 13, 2004 CLA-2-73:RR:NC:N1:113 K87243 CATEGORY: Classification TARIFF NO.: 7326.90.3500; 3924.90.5500 Mr. Bradley Menard Fossil Partners 2280 N. Greenville Avenue Richardson, TX 75082 RE: The tariff classification of a lipstick holder and a mirror from China Dear Mr. Menard: In your letter dated June 15, 2004, you requested a tariff classification ruling. The merchandise is a lipstick holder and a mirror. The lipstick holder is a small, rectangular, steel container used to hold lipstick. It will be imported empty. The mirror consists of a steel compact that contains 2 plastic mirrors inside. The hinged lids on these two products may be covered with leather or plastic. In your letter you suggest classification of both items under HTS 7326.90.3500, as iron or steel containers of a kind normally carried on the person, in the pocket or in the handbag. It is our opinion that the essential character of the compact with 2 plastic mirrors inside is imparted by the plastic mirrors, not the metal compact. The applicable subheading for the lipstick holder will be 7326.90.3500, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of iron or steel, other, other, containers of a kind normally carried on the person, in the pocket or in the handbag. The rate of duty will be 7.8 percent ad valorem. The applicable subheading for the plastic mirrors in a metal compact will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for tableware, kitchenware, other household articles and toilet articles, of plastics, other other. The rate of duty will be 3.4 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 James Smyth at 646-733-3018. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division