866810 86 Ruling Active

The tariff classification of plastic bottles and cartridgesand paper tubes or containers for copier machines from Japan,Korea and Taiwan.

Issued October 1, 1991 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3923.30.0090, 4819.50.4020, 3923.90.0000

Headings: 3923, 4819

Product description

The tariff classification of plastic bottles and cartridgesand paper tubes or containers for copier machines from Japan,Korea and Taiwan.

CBP rationale

The applicable subheading for the plastic bottles will be 3923.30.0090, Harmonized Tariff Schedule of the United States (HTS), which provides for articles for the conveyance or packing of goods, of plastics, carboys, bottles, flasks and similar articles, other. The applicable subheading for the plastic cartridges will be 3923.90.0000, HTS, which provides for articles for the conveyance or packing of goods, of plastics, other. The applicable subheading for the paper tubes will be 4819.50.4020, HTS, which provides for cartons, boxes, cases, bags and other packing containers, of paper, paperboard, cellulose wadding or webs of cellulose fibers.

Full text

NY 866810 October 1, 1991 CLA-2-39:S:N:N3G:221 866810 CATEGORY: Classification TARIFF NO.: 3923.30.0090; 3923.90.0000; 4819.50.4020 Mr. Bong Sik Park Tokyo Printing Ink Corp., U.S.A. 129 West Victoria Street Long Beach, CA 90805 RE: The tariff classification of plastic bottles and cartridges and paper tubes or containers for copier machines from Japan, Korea and Taiwan. Dear Mr. Park: In your letter dated August 20, 1991, you requested a tariff classification ruling. The plastic bottles and cartridges and the paper tubes will be imported empty. After importation they will be sold both empty and filled with toner. Those products sold empty will later be filled with toner. The filled cartridges and tubes will be installed into photocopy machines, and will release toner as the machine is used. The bottles are used with copy machines that accept toner directly. The contents of the bottles are emptied into the machine; the bottle itself is never installed into the machine. The bottles will be imported with caps; the cartridges and tubes with seals and caps. One type of cartridge also contains a gear. The bottles, cartridges and tubes are meant to be discarded after one time use. The applicable subheading for the plastic bottles will be 3923.30.0090, Harmonized Tariff Schedule of the United States (HTS), which provides for articles for the conveyance or packing of goods, of plastics, carboys, bottles, flasks and similar articles, other. The rate of duty will be 3 percent ad valorem. The applicable subheading for the plastic cartridges will be 3923.90.0000, HTS, which provides for articles for the conveyance or packing of goods, of plastics, other. The rate of duty will be 3 percent ad valorem. The applicable subheading for the paper tubes will be 4819.50.4020, HTS, which provides for cartons, boxes, cases, bags and other packing containers, of paper, paperboard, cellulose wadding or webs of cellulose fibers...other, fiber drums, cans, tubes and similar containers. 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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