The tariff classification of a plastic bottle cap from China

N075137 October 2, 2009 CLA-2-39:OT:RR:E:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3923.50.0000 Mr. Clifford M. Davis Quality Resourcing Services, LLC 31Grey Fox Landing Woodstock, CT 06281 RE: The tariff classification of a plastic bottle cap from China Dear Mr. Davis: In your letter dated September 9, 2009, you requested a tariff classification ruling. A photograph was provided with your letter. The product is a polypropylene plastic cap with an aluminum overlay. The cap has a rocker or disc style top opening for dispensing liquids such as shampoo, conditioner or lotion. Downward pressure on one side of the rocker top raises the opposite side, exposing the opening that dispenses the liquid. The cap measures approximately 2 inches in diameter and 1.25 inches in height. The cap is made essentially of plastics, with the aluminum component forming a decorative overlay around the outside diameter. The applicable subheading for the bottle cap 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. 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