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The tariff classification of a plastic cap, plastic applicator tip and plastic container from China.
Issued February 9, 2006 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardL8 L89358 (February 9, 2006)
Tariff classification
HTS codes: 3926.90.9880, 3923.50.0000, 3923.90.0080
Product description
The container, cap and applicator will be imported separately. After importation, they will be used to package an insect bite relief medication. The cap and cylindrical container are constructed of molded plastics. The applicator is constructed of molded plastics with a foam plastic tip. The narrow cylindrical portion of the applicator fits inside the open end of the container. The medication will flow through the open channel in the applicator and be dispensed through the foam pad tip. The samples are being returned as you requested. You recommend classification for the applicator in subheading 9606.16.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for powder puffs and pads for the application of cosmetics and toilet preparations. However, the applicator is not a powder puff or pad. It is a foamed tip applicator used to apply medication.
CBP rationale
The applicable subheading for the plastic cylindrical container will be 3923.90.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for articles for the conveyance or packing of goods, of plastics, other. The applicable subheading for the plastic cap will be 3923.50.0000, HTSUS, which provides for stoppers, lids, caps and other closures, of plastics. The applicable subheading for the plastic applicator with foam tip will be 3926.90.9880, HTSUS, which provides for other articles of plastics, other.
Full text
NY L89358 February 9, 2006 CLA-2-39:RR:NC:SP:221 L89358 CATEGORY: Classification TARIFF NO.: 3923.50.0000; 3923.90.0080; 3926.90.9880 Ms. Kathy A. Quintano Footstar 933 MacArthur Blvd. Mahwah, NJ 07430 RE: The tariff classification of a plastic cap, plastic applicator tip and plastic container from China. Dear Ms. Quintano: In your letter dated January 12, 2006, you requested a tariff classification ruling. Samples were provided with your letter. The container, cap and applicator will be imported separately. After importation, they will be used to package an insect bite relief medication. The cap and cylindrical container are constructed of molded plastics. The applicator is constructed of molded plastics with a foam plastic tip. The narrow cylindrical portion of the applicator fits inside the open end of the container. The medication will flow through the open channel in the applicator and be dispensed through the foam pad tip. The samples are being returned as you requested. You recommend classification for the applicator in subheading 9606.16.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for powder puffs and pads for the application of cosmetics and toilet preparations. However, the applicator is not a powder puff or pad. It is a foamed tip applicator used to apply medication. The applicable subheading for the plastic cylindrical container will be 3923.90.0080, Harmonized Tariff Schedule of the United States (HTSUS), 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 plastic cap will be 3923.50.0000, HTSUS, which provides for stoppers, lids, caps and other closures, of plastics. The rate of duty will be 5.3 percent ad valorem. The applicable subheading for the plastic applicator with foam tip will be 3926.90.9880, HTSUS, which provides for other articles of plastics, other. The rate of duty will be 5.3 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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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