866775 86 Ruling Active

The tariff classification of a plastic cap from Germany.

Issued September 11, 1991 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3923.50.0000

Headings: 3923

Product description

The plastic cap is designed to fit over the top of a spray pump jar or bottle. The cap is designed in such a way so that it will fit securely over the bottle or jar and snap into place.

CBP rationale

The applicable subheading for the plastic cap 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 866775 September 11, 1991 CLA-2-39:S:N:N3G:221 866775 CATEGORY: Classification TARIFF NO.: 3923.50.0000 Mr. Michael J. Mercer Corbett International, Inc. Cargo Service Building 80 J.F. Kennedy International Airport Jamaica, New York 11430 RE: The tariff classification of a plastic cap from Germany. Dear Mr. Mercer: In your letter dated September 6, 1991, on behalf of Pfeiffer, Inc., you requested a tariff classification ruling. The plastic cap is designed to fit over the top of a spray pump jar or bottle. The cap is designed in such a way so that it will fit securely over the bottle or jar and snap into place. The applicable subheading for the plastic cap 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 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. Sincerely, Jean F. Maguire Area Director New York Seaport

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