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NY 811924

July 10, 1995

CLA-2-76:S:N:N3:115 811924


TARIFF NO.: 7616.90.5080; 7117.90.9000

Mr. Ernest M. Csak
Inter-Maritime Forwarding Co., Inc.
156 William Street
New York, NY 10038-2689

RE: The tariff classification of a perfume bottle and lipstick case from Hong Kong.

Dear Mr. Csak:

In your letter dated June 21, 1995, you requested a tariff classification ruling, on behalf of your client, Cosmetech International, NY, NY.

The subject articles are described as follows:
a) Perfume bottle - which is attached to a textile string, permitting it to be worn around the neck in the manner of a necklace or pendant. The bottle is made of glass and is completely covered by aluminum. The top of the bottle is closed by a brass screw cap. An aluminum funnel is attached to the cord to allow the filling of the bottle with perfume.
b) Lipstick case - approximately 2" in length which is made of aluminum and plastic.

The applicable subheading for the perfume bottle with textile cord will be 7117.90.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for imitation jewelry of base metal. The duty rate will be 11% ad valorem.

The lipstick case is a composite article that prima facie appears to be classifiable under more than one heading, each equally specific. Classification will accordingly be determined on the basis of that portion of the article which imparts the essential character. We have concluded that there is no essential character for this composite article.

Therefore, it shall be classified under the heading which occurs last in numerical order among those which equally merit consideration.
The applicable subheading for the lipstick case will be 7616.90.5080, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of aluminum: other. The duty rate will be 5.1% ad valorem.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Jean F. Maguire
Area Director

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