The tariff classification of five cosmetic brushes and one clutch handbag from China

N264032 May 1, 2015 CLA-2-96:OT:RR:NC:N4:234 CATEGORY: Classification TARIFF NO.: 4202.22.1500; 9603.30.6000 Ms. Jennifer L. Buntrock Paris Presents Incorporated 3800 Swanson Ct. Gurnee, Il 60031 RE: The tariff classification of five cosmetic brushes and one clutch handbag from China Dear Ms. Buntrock: In your letter dated March 16, 2015, you requested a tariff classification ruling. As requested, the sample submitted will be returned to you. The “Real Techniques” consists of a white clutch-style handbag and five different sized make-up brushes. The handbag and make-up brushes are not considered a set for tariff purposes, General Rule of Interpretation (GRI) 3(b), noted. The bag and brushes will be classified separately The clutch-style handbag is constructed with an outer surface of plastic sheeting. The handbag is designed and sized to contain personal effects that would normally be carried on a daily basis. The interior has a textile-lined main compartment with no additional features. It has a flap closure and does not have a carrying handle or shoulder strap. The handbag measures approximately 6.5” (W) x 4” (H) x 2” (D). It is of a durable construction and suitable for repetitive use. The applicable subheading for the handbag will be 4202.22.1500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for handbags, whether or not with shoulder strap, including those without handle, with outer surface of sheeting of plastic. The rate of duty will be 16 percent ad valorem. The applicable subheading for the four cosmetic brushes will be 9603.30.6000, HTSUS, 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. 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 Albert Gamble at albert.gamble@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division