The tariff classification of plastic lids from Taiwan.
Issued March 12, 1993 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 3923.50.0000
Headings: 3923
Product description
The plastic lid will be imported separately from the container in which merchandise of American origin will be sold at retail. The lid has a handle and holes of various shapes, such as stars, circles, squares and triangles, that have been punched into it.
CBP rationale
The applicable subheading for the plastic lid 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 883114 March 12, 1993 CLA-2-39:S:N:N6:221 883114 CATEGORY: Classification TARIFF NO.: 3923.50.0000 Mr. Martin W. Bloch Intertrans Corporation 9770 Harrison Road Romulus, Michigan 48174 RE: The tariff classification of plastic lids from Taiwan. Dear Mr. Bloch: In your letter dated February 16, 1993, on behalf of Poof Toy Products, Inc., you requested a tariff classification ruling. The plastic lid will be imported separately from the container in which merchandise of American origin will be sold at retail. The lid has a handle and holes of various shapes, such as stars, circles, squares and triangles, that have been punched into it. The applicable subheading for the plastic lid 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. You have also inquired about country of origin marking regulations. The cartons in which the lids are imported will be marked. You are afraid, however, that by marking the lids themselves with their country of origin that you will mislead the consumer at retail into thinking that the merchandise packaged within the container has been made in Taiwan. Marking requirements are to assure that the final purchaser of the product is informed of the country of origin. In this instance, the final purchaser of the lids is the company that packages the American made product and attaches the lids to the container. Provided that the lids will reach the final purchaser in the cartons marked with the country of origin, individual marking of the lids can be waived if the District Director is satisfied that by the nature of the transaction the final purchaser will know the country of origin. 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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