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The tariff classification of a soda dispenser cap from Taiwan.
Issued June 10, 2002 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardI8 I82177 (June 10, 2002)
Tariff classification
HTS codes: 3923.50.0000
Headings: 3923
Product description
The dispenser cap is composed of plastic. The cap is threaded, has a lever handle, and is used as a replacement cap to seal a 2-liter bottle of soda. To pour the soda, the bottle is tilted and the lever depressed. You refer to this product as a valve. However, there is no mechanism to control the flow of liquids or gases. The product is simply a hinged cap.
CBP rationale
The applicable subheading for the soda dispenser cap will be 3923.50.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for stoppers, lids, caps and other closures.
Full text
NY I82177 June 10, 2002 CLA-2-39:RR:NC:SP:221 I82177 CATEGORY: Classification TARIFF NO.: 3923.50.0000 Mr. Barry Bonnell World Wide Premiums L.L.C . 5862 S. 194th Street Kent, WA 98032 RE: The tariff classification of a soda dispenser cap from Taiwan. Dear Mr. Bonnell: In your letter dated April 29, 2002, you requested a tariff classification ruling. A sample was provided with your letter. The dispenser cap is composed of plastic. The cap is threaded, has a lever handle, and is used as a replacement cap to seal a 2-liter bottle of soda. To pour the soda, the bottle is tilted and the lever depressed. You refer to this product as a valve. However, there is no mechanism to control the flow of liquids or gases. The product is simply a hinged cap. The applicable subheading for the soda dispenser cap will be 3923.50.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for stoppers, lids, caps and other closures. The rate of duty will be 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 646-733-3023. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
More rulings on the same tariff codes
Instruments of International Traffic; 19 U.S.C. § 1332(a); 19 C.F.R. § 10.41a(a)(1), Nippon Express USA Inc.; Collapsible and Non-collapsible Boxes and Caps.
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