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The tariff classification of a plastic container from China.
Issued September 4, 2009 by U.S. Customs and Border Protection.
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Copies to clipboardN0 N074200 (September 4, 2009)
Tariff classification
HTS codes: 3923.90.0080
Headings: 3923
Product description
The container, which is approximately the size and shape of a writing pen, has a push button mechanism to release the medicament into a small pad at the top of the container, at which point the user can apply the medicament to the affected area. As you requested, the sample will be returned. You suggest classification in heading 8424, Harmonized Tariff Schedule of the United States, which provides for mechanical devices for projecting, dispersing or spraying liquids or powders. However, the item does not project, disperse or spray the contents. Instead, the item dispenses the liquid from the reservoir to the sponge applicator through the use of a push-button pump. It is the sponge, and not the pump mechanism, that does the actual application of the liquid. Therefore, this product is not classified in heading 8424.
CBP rationale
The applicable subheading for the plastic 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.
Full text
N074200 September 4, 2009 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3923.90.0080 Mr. Todd D. Bulmash Berlin Global Packaging Group 435 E. Algonquin Road Arlington Heights, IL 60005 RE: The tariff classification of a plastic container from China. Dear Mr. Bulmash: In your letter dated August 28, 2009, you requested a tariff classification ruling. The sample provided with your letter is a plastic tubular shaped container that will be imported empty and used to package a liquid medicament. The container, which is approximately the size and shape of a writing pen, has a push button mechanism to release the medicament into a small pad at the top of the container, at which point the user can apply the medicament to the affected area. As you requested, the sample will be returned. You suggest classification in heading 8424, Harmonized Tariff Schedule of the United States, which provides for mechanical devices for projecting, dispersing or spraying liquids or powders. However, the item does not project, disperse or spray the contents. Instead, the item dispenses the liquid from the reservoir to the sponge applicator through the use of a push-button pump. It is the sponge, and not the pump mechanism, that does the actual application of the liquid. Therefore, this product is not classified in heading 8424. The applicable subheading for the plastic 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. 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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