The tariff classification of makeup organizer pages from China

N013627 July 16, 2007 CLA-2-39:RR:NC:SP:221 CATEGORY: Classification TARIFF NO.: 3926.90.9980 Ms. Sandra Pina Metropolis Customs Brokers 156-15 146th Ave, Suite 110 Jamaica, NY 11434 RE: The tariff classification of makeup organizer pages from China Dear Ms. Pina: In your letter dated June 27, 2007, on behalf of Cosfibel Inc., you requested a tariff classification ruling. The samples submitted with your request, identified as makeup insert pages, are makeup organizers designed to resemble loose-leaf page inserts. They are hinged cases formed to incorporate a protruding tab with binder holes. The cases are molded of clear acrylic plastic and are used to store pans of makeup. The inside back panel has a magnetic liner to help secure the makeup pans. The pages are sold empty and are used to store makeup that the consumer purchases separately. The larger case includes two removable spacer bars that can be used to separate the makeup pans by types or seasonal colors. The pages may be used alone or may be used as inserts in makeup planners that are sold separately. They are available in three sizes: petite (2½” by 4¼”), mini (3” by 5¼”) and large (3¾” by 6¾“). All are approximately ¼” in depth to fit the makeup pans. The applicable subheading for the plastic makeup organizer pages will be 3926.90.9980, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics, other. The rate of duty will be 5.3 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 646-733-3023. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division