L86915 L8 Ruling Active

The tariff classification of plastic tips for eyedroppers from Ireland.

Issued September 2, 2005 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3926.90.9880

Headings: 3926

Product description

The plastic eyedropper tips are available in two colors. Part Number 42635ETO-NS is teal, and Part Number 42630ETO-NS is white. Both are non-sterile. You suggest classification in heading 3004. However, heading 3004 provides for medicaments. The plastic eyedropper tips do not contain medicaments. Therefore, the eyedropper tips are precluded from classification in heading 3004.

CBP rationale

The applicable subheading for the plastic eyedropper tips will be 3926.90.9880, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics, other.

Full text

NY L86915 September 2, 2005 CLA-2-:RR:NC:SP:221 L86915 CATEGORY: Classification TARIFF NO.: 3926.90.9880 Ms. Iliana Fuller Allergan Sales, LLC 2525 Dupont Drive P.O. Box 19534 Irvine, CA 92623-9534 RE: The tariff classification of plastic tips for eyedroppers from Ireland. Dear Ms. Fuller: In your letter dated August 9, 2005, you requested a tariff classification ruling. Samples were provided with your letter. The plastic eyedropper tips are available in two colors. Part Number 42635ETO-NS is teal, and Part Number 42630ETO-NS is white. Both are non-sterile. You suggest classification in heading 3004. However, heading 3004 provides for medicaments. The plastic eyedropper tips do not contain medicaments. Therefore, the eyedropper tips are precluded from classification in heading 3004. The applicable subheading for the plastic eyedropper tips will be 3926.90.9880, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics, other. 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 646-733-3023. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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