N019785 N0 Ruling Active

The tariff classification of a putty tub with applicator tool from China

Issued December 3, 2007 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3926.90.9980

Headings: 3926

Product description

The sample submitted with your request is identified as a putty tub. It is a container made of polypropylene plastic that measures approximately 4 ¼ inches by 4 ½ inches at its greatest inside dimension. A transparent lid snaps firmly onto the base. A plastic putty knife measuring 3 inches in width and 3 ¼ inches in length is snapped onto a projecting tab which is molded into the inside of the lid. The sides of the tub are sloped to allow for easy application of the putty or drywall compound onto the included putty knife. The lid will be shipped with the base. Although

CBP rationale

The applicable subheading for the putty tub with its lid and the included putty knife will be 3926.90.9980, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics, other.

Full text

N019785 December 3, 2007 CLA-2-39:OT:RR:NC:N2:221 CATEGORY: Classification TARIFF NO.: 3926.90.9980 Mr. Todd D. Bulmash Berlin Global Packaging Group 435 E. Algonquin Road Arlington Heights, IL 60005 RE: The tariff classification of a putty tub with applicator tool from China Dear Mr. Bulmash: In your letter dated November 12, 2007, you requested a tariff classification ruling. The sample which you submitted is being returned as you requested. The sample submitted with your request is identified as a putty tub. It is a container made of polypropylene plastic that measures approximately 4 ¼ inches by 4 ½ inches at its greatest inside dimension. A transparent lid snaps firmly onto the base. A plastic putty knife measuring 3 inches in width and 3 ¼ inches in length is snapped onto a projecting tab which is molded into the inside of the lid. The sides of the tub are sloped to allow for easy application of the putty or drywall compound onto the included putty knife. The lid will be shipped with the base. Although you state that the tub will be used as packaging for putty, it is of sufficiently substantial construction so as to be suitable for sale on its own or for repeated use as a putty tub after any putty or drywall compound sold with the tub has been used up. The applicable subheading for the putty tub with its lid and the included putty knife will be 3926.90.9980, Harmonized Tariff Schedule of the United States (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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