G88448 G8 Ruling Active

The tariff classification of a plastic bottle cap from Hong Kong.

Issued March 28, 2001 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3923.50.0000

Headings: 3923

Product description

The cap is plastic and is in the shape of a top hat. It will be used to seal a plastic bottle shaped like a snowman.

CBP rationale

The applicable subheading for the plastic cap 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 G88448 March 28, 2001 CLA-2-39:RR:NC:SP:221 G88448 CATEGORY: Classification TARIFF NO.: 3923.50.0000 Mr. Vincent S. Trovato All Nations Forwarding Import Co., Inc. One Cross Island Plaza Jamaica, NY 11422 RE: The tariff classification of a plastic bottle cap from Hong Kong. Dear Mr. Trovato: In your letter dated March 14, 2001, on behalf of Jackel, Inc., you requested a tariff classification ruling. A sample cap was provided with your letter. The cap is plastic and is in the shape of a top hat. It will be used to seal a plastic bottle shaped like a snowman. The applicable subheading for the plastic cap 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 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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