The tariff classification of cosmetic tester display units from China

N242365 June 18, 2013 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3926.90.9980 Ms. Lana Wang Success System Services 923 E. Valley Blvd., No. 168 San Gabriel, CA 91776 RE: The tariff classification of cosmetic tester display units from China Dear Ms. Wang: In your letter dated May 22, 2013, on behalf of Built Design LLC, you requested a tariff classification ruling. Pictures were provided with your letter. The cosmetic tester display units will be used in retail department stores to display cosmetic testers such as lipsticks, eye shadows and face powders. Each unit consists of an upright stand on a flat base. Both the stand and the base incorporate depressions or other means to secure the testers in place. The stand and base are both composed of molded plastics trimmed with a gold metal ring. The applicable subheading for the cosmetic tester display units 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, Thomas J. Russo Director National Commodity Specialist Division