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February 9, 1999

CLA-2-39:RR:NC:SP:222 D86874


TARIFF NO.: 3924.90.5500; 4202.32.9550

Mr. John A. Carrier
World Bazaars, Inc.
2400 Yates Avenue
Commerce, CA 90040

RE: The tariff classification of a trinket box and a lipstick holder from China.

Dear Mr. Carrier:

In your letter dated January 14, 1999, you requested a tariff classification ruling.

The first sample is identified as item #40848. It is a heart-shaped trinket box. This trinket box is composed of plastic that has been lined inside with a velveteen material and covered outside with rayon material. The lid is a lift-off type with an embossed plastic design. The trinket box measures approximately 3-1/2 inches wide by 3-1/2 inches long by 1-1/2 inches high. There is no requirement of quota or visa for this merchandise.

The second sample is a lipstick holder that is made of plastic material. This article measures 3-1/4 inches long by 1-1/2 inches wide x 1-1/4 inches deep. The plastic lipstick holder has been lined inside and covered outside with a velveteen material. The lid is connected by material rather than a conventional hinge. The exterior of the lid has an embossed plastic design and the interior of the lid has a mirror. The mirror is 3-1/4 inches long by 3/4 inches wide. The lipstick holder is secured closed by a snap fixture.

The applicable subheading for the plastic trinket box will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for...other household articles...of plastics: other, other. The rate of duty will be 3.4 percent ad valorem.

The applicable subheading for the plastic lipstick holder will be 4202.32.9550, HTS, which provides for articles of a kind normally carried in the pocket or in the handbag, with outer surface of textile materials, other, of man-made fibers. The rate of duty will be 18.8 percent ad valorem.

The plastic lipstick holder falls within textile category designation 670. Based upon international textile trade agreements products of China are subject to quota and the requirement of a visa.

The designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes. To obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report on Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office.

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 Alice Masterson at 212-637-7090.


Robert B. Swierupski

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