10 newer rulings cite the same tariff codes.

Classification can shift over time. Review the more recent rulings below before relying on this one.

895070 89 Ruling Active

The tariff classification of a toothpaste dispenser cap from Hong Kong.

Issued March 9, 1994 by U.S. Customs and Border Protection.

Cite this ruling

Copies to clipboard

89 895070 (March 9, 1994)

Tariff classification

HTS codes: 3923.50.0000

Headings: 3923

Product description

" It is a threaded cap made of injection molded styrene plastic, designed to take the place of the existing cap on a tube of toothpaste. The cap is in the shape of a bear holding a hose attached to a backpack-type reservoir. When the tube is squeezed, toothpaste is forced out of the "nozzle" in the hose.

CBP rationale

a hose attached to a backpack-type reservoir. When the tube is squeezed, toothpaste is forced out of the "nozzle" in the hose. The applicable subheading for the toothpaste topper 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.

Full text

NY 895070 March 9, 1994 CLA-2-39:S:N:N6:221 895070 CATEGORY: Classification TARIFF NO.: 3923.50.0000 Mr. Anthony G. Bennett 801 N. Pitt Street, #1707 Alexandria, VA 22314 RE: The tariff classification of a toothpaste dispenser cap from Hong Kong. Dear Mr. Bennett: In your letter dated February 7, 1994, you requested a tariff classification ruling. The sample submitted with your request is described as a "Toothpaste Topper." It is a threaded cap made of injection molded styrene plastic, designed to take the place of the existing cap on a tube of toothpaste. The cap is in the shape of a bear holding a hose attached to a backpack-type reservoir. When the tube is squeezed, toothpaste is forced out of the "nozzle" in the hose. The applicable subheading for the toothpaste topper 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

View original on CBP CROSS →

More rulings on the same tariff codes

Follow 895070

Get an email if this ruling is revoked or modified, or a newer ruling supersedes it.

One email per day at most. Confirm your address once, unsubscribe anytime.

Searching CBP rulings the smart way

Rulings are precedent. See which ones apply to your product: TariffLens semantically searches all 200,000+ CBP rulings and builds defensible classifications backed by ruling citations.