N138198 N1 Ruling Active

The tariff classification of plastic grinder tops from South Africa

Issued December 22, 2010 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3923.50.0000

Headings: 3923

Product description

The grinder top, including the grinding mechanism, is composed entirely of molded acrylic plastic. After importation, the grinder top will be attached to a filled spice bottle and then sold with the spice bottle.

CBP rationale

The applicable subheading for the grinder top will be 3923.50.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for stoppers, lids, caps and other closures, of plastics.

Full text

N138198 December 22, 2010 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3923.50.0000 Ms. Lea Ford John S. Connor, Inc. 799 Cromwell Park Drive, Suites A-G Glen Burnie, MD 21061 RE: The tariff classification of plastic grinder tops from South Africa Dear Ms. Lea: In your letter dated December 2, 2010, on behalf of Vanns Spices, you requested a tariff classification ruling. A sample was provided with your letter. The grinder top, including the grinding mechanism, is composed entirely of molded acrylic plastic. After importation, the grinder top will be attached to a filled spice bottle and then sold with the spice bottle. The applicable subheading for the grinder top 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 general 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/. Articles classifiable under subheading 3923.50.0000, HTSUS, which are products of South Africa may be entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check our Web site at www.cbp.gov and search for the term “GSP”. 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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