United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 2002 NY Rulings > NY I87540 - NY I87585 > NY I87569

Previous Ruling Next Ruling
NY I87569

November 22, 2002

CLA-2-42:RR:NC:TA:341 I87569


TARIFF NO.: 4202.12.2050

Ms. Barbara Y. Wierbicki
Tompkins & Davidson, LLP
One Astor Plaza
1515 Broadway
New York, NY 10036-8901

RE: The tariff classification of a vanity case; style PP1012019; from China.

Dear Ms. Wierbicki:

In your letter dated October 24, 2002, on behalf of Avon Products, Inc., you requested a tariff classification ruling for an article identified as “Centerstage Beauty Collection”, item # PP1012019.

The sample submitted is a travel vanity case made of non-woven fabric backed polyvinyl plastics. The case is wholly made up of a three-layer construction. The outer layer is of an embossed polyvinyl chloride (PVC) sheeting of plastic that is backed with a non-woven textile material. The middle layer is of a spun bonded non-woven fabric and the interior layer is of a woven fabric covered sheeting of plastics. The exterior surface constituent material of the case is of a sheeting of plastics. The case contains a permanently attached mirror with an easel backing wholly framed in self-material, seven elastic loops for make-up brushes and applicators and a detachable zippered bag wholly of clear polyvinyl chloride plastic sheeting.. The bag is affixed by hook and loop tapes. The whole is made up to form a vanity case with which a lady can store, protect, organize and travel with her sundry cosmetic preparations and apply the same wherever she may travel. Your sample is being returned as requested.

Item PP1012019 is a form of a vanity case as discussed in the Court of International Trade (CIT) decision LenRon Mfg. Co. v. United States, 118F.Supp.2d 1266, 1281 (CIT 2000). Such articles are normally fitted with a mirror and used for the same purposes as the submitted sample. Item PP1012019 is not classifiable as a mirror. Rather it is more specifically classified within the eo nomine provision that provides for “vanity cases”.

The applicable subheading for PP # will be 4202.12.2050, Harmonized Tariff Schedule of the United States (HTS), which provides, eo nomine for vanity cases, of textile materials or of plastics, with outer surface of plastics, other. The rate of duty will be 20 percent ad valorem ad valorem.

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 Kevin Gorman at 646-733-3041.


Robert B. Swierupski

Previous Ruling Next Ruling

See also: