F85418 F8 Ruling Active

The tariff classification of plastic packaging canisters from Italy and Israel.

Issued April 18, 2000 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3923.90.0080, 3923.50.0000

Headings: 3923

Product description

The canister is composed of injection molded polypropylene plastic. It has a plastic lid. The canisters are used to package goods, particularly pop-up wipes, for retail sale. When imported together, the lids are classified with the canisters. When imported separately from the canisters, the lids will be classified as shown below.

CBP rationale

The applicable subheading for the canisters, with or without lids, will be 3923.90.0080, Harmonized Tariff Schedule of the United States (HTS), which provides for articles for the conveyance or packing of goods, of plastics, other. The applicable subheading for the lids, when imported separately from the canisters, will be 3923.50.0000, HTS, which provides for stoppers, lids, caps and other closures, of plastics.

Full text

NY F85418 April 18, 2000 CLA-2-39:RR:NC:SP:221 F85418 CATEGORY: Classification TARIFF NO.: 3923.90.0080; 3923.50.0000 Ms. Faith Currier GPMI Company 7820 E. Evans Road Suite 300 Scottsdale, AZ 85260 RE: The tariff classification of plastic packaging canisters from Italy and Israel. Dear Ms Currier: In your undated letter, received in this office April 4, 2000, you requested a tariff classification ruling. A sample was provided with your letter. The canister is composed of injection molded polypropylene plastic. It has a plastic lid. The canisters are used to package goods, particularly pop-up wipes, for retail sale. When imported together, the lids are classified with the canisters. When imported separately from the canisters, the lids will be classified as shown below. The applicable subheading for the canisters, with or without lids, will be 3923.90.0080, Harmonized Tariff Schedule of the United States (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 lids, when imported separately from the canisters, 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. Articles classifiable under subheading 3923.90.0080 or 3923.50.0000, HTS, which are products of Israel are entitled to duty free treatment under the United States-Israel Free Trade Area Implementation Act of 1985 upon compliance with all applicable regulations. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Joan Mazzola at 212-637-7034. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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