The tariff classification of a plastic cap from China.

NY H82264 June 19, 2001 CLA-2-39:RR:NC:SP:221 H82264 CATEGORY: Classification TARIFF NO.: 3923.50.0000 Mr. Ian Whiton Transmonde Marketing Group, Ltd. 1368 East 18th Street, Suite #2R Brooklyn, NY 11230 RE: The tariff classification of a plastic cap from China. Dear Mr. Whiton: In your letter dated June 1, 2001, you requested a tariff classification ruling. A sample was provided with your letter. The cap is composed of polypropylene plastic. It will be used to seal bottles of beverages made in the United States. The applicable subheading for the 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. You have also inquired whether the caps must be marked with the country of origin. Section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly and permanently as the nature of the article (or its container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article. Part 134, Customs Regulations (19 C.F.R. Part 134), implements the country of origin marking requirements and exceptions of 19 U.S.C. 1304. Section 134.41(b), Customs Regulations (19 CFR 134.41(b)), mandates that the ultimate purchaser in the U.S. must be able to find the marking easily and read it without strain. Section 134.1(d), defines the ultimate purchaser as generally the last person in the U.S. who will receive the article in the form in which it was imported.  Section 134.24(b), Customs Regulations [19 C.F.R. §134.24(b)], provides that disposable containers, not designed for or capable of reuse, which are imported empty and packed and sold in multiple units, need not be individually marked with the country of origin. The marking requirements may be met by marking the outermost container that reaches the ultimate purchaser. The packers who use the caps to bottle the soda are considered to be the ultimate purchasers of the caps. Therefore, the caps may be excepted from individual marking provided the shipping containers in which they are imported are marked to indicate the country of origin of the caps, and the Customs officers at the port of entry are satisfied that the shipping containers will reach the ultimate purchaser unopened. 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