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The tariff classification of plastic articles from China and Taiwan.
Issued April 24, 2006 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardM8 M82141 (April 24, 2006)
Tariff classification
HTS codes: 3924.10.4000, 3924.90.5500, 3923.50.0000
Product description
The first illustration depicts a “Serve n’ Seal” pet food can lid identified as item number 54420. This lid has an opening in the middle that is specifically made to hold the self-contained plastic spoon. The lid is made of a thermoplastic elastomer (TPE). The spoon is made of polypropylene. This lid with fitted spoon creates an airtight seal and is made to fit 14 ounce cans measuring 3-1/2” in diameter. The country of origin for this product is China. The second illustration depicts a medicine cabinet organizer identified as item number 56120. It is made of polystyrene and measures approximately 10” long by 2-1/4” wide by 1-1/2” high. The medicine cabinet organizer is designed with a series of slots and holes that will store tubes, toothbrushes, bottles, tweezers and razors in an upright position. The organizer can also be used on a vanity or shelf. The country of origin for this product is Taiwan. The third illustration depicts a plastic microwave pizza tray with cover and handle, identified as item number 56080. This item is made of polypropylene and polymethylpentene. The vented cover ensures better heat and air circulation resulting in more even cooking. The semi-transparent lid prevents spatters. Ridges on the tray help keep the pizza crust crisp. The microwave pizza tray with cover measures approximately 11” long by 10-1/2” wide by 5” high. The country of origin for this product is Taiwan.
CBP rationale
The applicable subheading for the plastic Serve n’ Seal pet food lid will be 3923.50.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for stoppers, lids, caps and other closures, of plastics. The applicable subheading for the plastic medicine cabinet organizer will be 3924.90.5500, HTSUS, which provides for other household articles and toilet articles, of plastics. The applicable subheading for the plastic microwave pizza tray with cover will be 3924.10.4000, HTSUS, which provides for tableware, kitchenware, other household articles…of plastics: tableware and kitchenware: other.
Full text
NY M82141 April 24, 2006 CLA-2-39:RR:NC:SP:221 M82141 CATEGORY: Classification TARIFF NO. 3923.50.0000; 3924.90.5500; 3924.10.4000 Ms. Francine Marcoux Hampton Direct P. O. Box 1199 Williston, VT 05495 RE: The tariff classification of plastic articles from China and Taiwan. Dear Ms. Marcoux: In your letter dated April 6, 2006, you requested a classification ruling. The first illustration depicts a “Serve n’ Seal” pet food can lid identified as item number 54420. This lid has an opening in the middle that is specifically made to hold the self-contained plastic spoon. The lid is made of a thermoplastic elastomer (TPE). The spoon is made of polypropylene. This lid with fitted spoon creates an airtight seal and is made to fit 14 ounce cans measuring 3-1/2” in diameter. The country of origin for this product is China. The second illustration depicts a medicine cabinet organizer identified as item number 56120. It is made of polystyrene and measures approximately 10” long by 2-1/4” wide by 1-1/2” high. The medicine cabinet organizer is designed with a series of slots and holes that will store tubes, toothbrushes, bottles, tweezers and razors in an upright position. The organizer can also be used on a vanity or shelf. The country of origin for this product is Taiwan. The third illustration depicts a plastic microwave pizza tray with cover and handle, identified as item number 56080. This item is made of polypropylene and polymethylpentene. The vented cover ensures better heat and air circulation resulting in more even cooking. The semi-transparent lid prevents spatters. Ridges on the tray help keep the pizza crust crisp. The microwave pizza tray with cover measures approximately 11” long by 10-1/2” wide by 5” high. The country of origin for this product is Taiwan. The applicable subheading for the plastic Serve n’ Seal pet food lid will be 3923.50.0000, Harmonized Tariff Schedule of the United States (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 medicine cabinet organizer will be 3924.90.5500, HTSUS, which provides for other household articles and toilet articles, of plastics. The rate of duty will be 3.4 percent ad valorem. The applicable subheading for the plastic microwave pizza tray with cover will be 3924.10.4000, HTSUS, which provides for tableware, kitchenware, other household articles…of plastics: tableware and kitchenware: other. The rate of duty will be 3.4 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
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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