N129285 N1 Ruling Active

The tariff classification of a plastic spout and cap assembly from China

Issued November 5, 2010 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3926.90.9980

Headings: 3926

Product description

The spout is designed to be welded into an opening on a packaging pouch to form the method of egress for the contents packaged within. The spout has a flanged bottom so that it can be secured into the pouch and has a threaded top to mate with the threaded cap. The cap has a tamper evident seal at its base. Both the spout and cap are molded of high density polyethylene. The spout component measures 40 mm in width at the bottom flange, 30 mm in height and has an opening diameter of 9 mm. The cap measures approximately 22 mm in height and has an outside diameter of 20 mm. The spout and cap are manufactured separately and then combined at the factory. The spout and cap assembly will be imported as a single component.

CBP rationale

The applicable subheading for the spout and cap assembly will be 3926.90.9980, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics, other.

Full text

N129285 November 5, 2010 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3926.90.9980 Mr. Carmelo Lamancusa Ampac Plastics LLC 12025 Tricon Road Cincinnati, OH 45246 RE: The tariff classification of a plastic spout and cap assembly from China Dear Mr. Lamancusa: In your letter dated October 20, 2010, you requested a tariff classification ruling. The sample provided with your letter is a spout and cap assembly. The spout is designed to be welded into an opening on a packaging pouch to form the method of egress for the contents packaged within. The spout has a flanged bottom so that it can be secured into the pouch and has a threaded top to mate with the threaded cap. The cap has a tamper evident seal at its base. Both the spout and cap are molded of high density polyethylene. The spout component measures 40 mm in width at the bottom flange, 30 mm in height and has an opening diameter of 9 mm. The cap measures approximately 22 mm in height and has an outside diameter of 20 mm. The spout and cap are manufactured separately and then combined at the factory. The spout and cap assembly will be imported as a single component. The applicable subheading for the spout and cap assembly 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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