The tariff classification of a plastic makeup holder from China

N345003 January 23, 2025 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3924.90.5650; 9903.88.15 Mr. Mathew Samuel Excite USA 4393 Sunbelt DriveAddison, TX 75001 RE:  The tariff classification of a plastic makeup holder from China Dear Mr. Samuel: In your letter dated January 8, 2025, you requested a tariff classification ruling. A photograph was submitted with your request. The item is called the Holiday Hustle Beauty Carousel and Brush Set, Item #RFQ8367. The article includes a 100% polyethylene terephthalate (PET) cylindrical plastic holder. The clear plastic makeup holder measures approximately 5.5 inches long by 5.5 inches wide by 9.05 inches high. It contains gold trim around the middle of the holder and has a small gold ring on the base. When the holder is aligned with the gold ring, the holder opens up. The cosmetic holder rotates and contains six separate compartments to hold and store the following items:  five cosmetic brushes of assorted sizes, all with nylon bristles and a bamboo handle; two triangle white polyester poufs; three white polyurethane (PU) plastic beauty sponges; fifty cotton swabs; ten cotton squares, and ten cotton balls. The set is packaged together for retail sale. The Explanatory Notes (ENs) to the Harmonized Tariff Schedule of the United States (HTSUS) constitute the official interpretation of the tariff at the international level. EN X to General Rule of Interpretation (GRI) 3(b) provides: “for the purposes of this Rule, the term "goods put up in sets for retail sale" shall be taken to mean goods which: (a) consist of at least two different articles which are, prima facie, classifiable in different headings; (b) consist of products or articles put together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking (e.g., in boxes or cases or on boards).” Sets are classified according to the component, or components taken together, which can be regarded as conferring on the set as a whole its essential character. The plastic makeup holder with brushes, polyester poufs, polyurethane plastic beauty sponges, cotton swabs, cotton squares, and cotton balls, consists of multiple articles classifiable under separate headings. The components of the set carry out a specific activity, which is to apply facial makeup, and are packaged together for retail sale. The plastic makeup holder with brushes, poufs, beauty sponges, cotton swabs, cotton squares, and cotton balls, therefore fulfills the term “goods put up in sets for retail sale,” and meet the elements to be considered a “set” for classification purposes. In this case, we find that the plastic components account for the majority of the weight and bulk of the makeup holder.  Therefore, the plastic makeup holder imparts the essential character. In accordance with GRI 3(b), the plastic makeup holder will be classified under heading 3924, HTSUS, Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics. The applicable subheading for the Holiday Hustle Beauty Carousel and Brush Set, Item #RFQ8367 will be 3924.90.5650, HTSUS, which provides for “Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics: Other: Other. Other. The general rate of duty will be 3.4 percent ad valorem. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 3924.90.5650, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty.  At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 3924.90.5650, HTSUS, listed above. The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading.  For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china respectively. 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 at https://hts.usitc.gov/. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Dana L. Giammanco at dana.l.giammanco@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division