815691 81 Ruling Active

The tariff classification of protective plastic caps and plugs from the United Kingdom.

Issued October 31, 1995 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3923.50.0000

Headings: 3923

Product description

The protective plastic caps and plugs are designed to be used on the legs of furniture.

CBP rationale

The applicable subheading for the plastic caps and plugs will be 3923.50.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for stoppers, lids, caps and other closures, of plastics.

Full text

NY 815691 October 31, 1995 CLA-2-39:R:N6:221 815691 CATEGORY: Classification TARIFF NO.: 3923.50.0000 Mr. Phil Mutton Caplugs Division Protective Closures Co., Inc. 2150 Elmwood Avenue Buffalo, NY 14207 RE: The tariff classification of protective plastic caps and plugs from the United Kingdom. Dear Mr. Mutton: In your letter dated October 9, 1995, you requested a tariff classification ruling. The protective plastic caps and plugs are designed to be used on the legs of furniture. The applicable subheading for the plastic caps and plugs will be 3923.50.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for stoppers, lids, caps and other closures, of plastics. The rate of duty will be 5.3 percent 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 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 Joan Mazzola at 212-466-5580. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division

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