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M86052 M8 Ruling Active

The tariff classification of plastic packaging bottles from China.

Issued September 6, 2006 by U.S. Customs and Border Protection.

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M8 M86052 (September 6, 2006)

Tariff classification

HTS codes: 3923.30.0090

Headings: 3923

Product description

The submitted sample is identified as a plastic bottle. The bottle is made of polyethylene terephthalate (PET). The bottles will be imported empty and used for packaging bottled water or other drinks for sale to consumers. The sample is being returned as you requested.

CBP rationale

The applicable subheading for the plastic packaging bottle will be 3923.30.0090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for articles for the conveyance or packing of goods, of plastics: carboys, bottles, flasks and similar articles…other.

Full text

NY M86052 September 6, 2006 CLA-2-39:RR:NC:SP:221 M86052 CATEGORY: Classification TARIFF NO.: 3923.30.0090 Mr. Mike Bartlett American Shipping Company Inc. 400 Oceangate, Suite 1106 Long Beach, CA 90802 RE: The tariff classification of plastic packaging bottles from China. Dear Mr. Bartlett: In your letter dated August 14, 2006, on behalf of your client Associated Bottling Inc., you requested a tariff classification ruling. The submitted sample is identified as a plastic bottle. The bottle is made of polyethylene terephthalate (PET). The bottles will be imported empty and used for packaging bottled water or other drinks for sale to consumers. The sample is being returned as you requested. The applicable subheading for the plastic packaging bottle will be 3923.30.0090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for articles for the conveyance or packing of goods, of plastics: carboys, bottles, flasks and similar articles…other. The rate of duty will be 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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