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889149 88 Ruling Active

The tariff classification of plastic bottles and caps from France.

Issued August 27, 1993 by U.S. Customs and Border Protection.

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88 889149 (August 27, 1993)

Tariff classification

HTS codes: 3923.30.0090, 3923.30.0010, 3923.50.0000

Headings: 3923

Product description

The plastic bottles, imported in various shapes and sizes, will be used to package bath powder and makeup. Caps used and imported with the bottles, are classified with the bottles. The sample caps, however, do not fit the bottles and are classified separately.

CBP rationale

The applicable subheading for the plastic bottles of a capacity not exceeding 50 ml will be 3923.30.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for articles for the conveyance or packing of goods, of plastics. The applicable subheading for the plastic bottles of a capacity exceeding 50 ml will be 3923.30.0090, HTS, which provides for articles for the conveyance or packing of goods, of plastics. The applicable subheading for the plastic caps will be 3923.50.0000, HTS, which provides for stoppers, lids, caps and other closures, of plastics.

Full text

NY 889149 August 27, 1993 CLA-2-39:S:N:N6:221 889149 CATEGORY: Classification TARIFF NO.: 3923.30.0010; 3923.30.0090; 3923.50.0000 Mr. Steve Liptak Inter-Maritime Forwarding Co., Inc. 156 William Street New York, NY 10038 RE: The tariff classification of plastic bottles and caps from France. Dear Mr. Liptak: In your letter dated August 9, 1993, on behalf of Vegla Inc., you requested a tariff classification ruling. The plastic bottles, imported in various shapes and sizes, will be used to package bath powder and makeup. Caps used and imported with the bottles, are classified with the bottles. The sample caps, however, do not fit the bottles and are classified separately. The applicable subheading for the plastic bottles of a capacity not exceeding 50 ml will be 3923.30.0010, 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, of a capacity not exceeding 50 ml. The rate of duty will be 3 percent ad valorem. The applicable subheading for the plastic bottles of a capacity exceeding 50 ml will be 3923.30.0090, 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 caps will be 3923.50.0000, HTS, which provides for stoppers, lids, caps and other closures, of plastics. The rate of duty will be 5.3 percent ad valorem. You also requested a classification ruling for glass bottles. Before we can issue a ruling for the glass bottles, we need additional information. Please provide literature and brochures showing how the bottles are used and marketed. In addition, provide a complete sample of each item, including the stopper or cap for each bottle. 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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