The tariff classification of plastic pallet top caps

N141238 January 31, 2011 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3923.50.0000 Ms. Jennifer Ritzow ORBIS Corporation 1055 Corporate Center Drive Oconomowoc, WI 53066 RE: The tariff classification of plastic pallet top caps Dear Ms. Ritzow: In your letter dated January 4, 2011, you requested a tariff classification ruling. Photographs were provided with your letter. The top caps are lids for pallet containers used for the transport of merchandise. The top caps are available in injection molded, thermoformed and structural foam sheet versions and in sizes from 20 inches by 28 inches up to 45 inches by 48 inches. The rigid structure of the lids allows the pallets to be stacked. The applicable subheading for the plastic pallet top caps 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. You did not identify the country of origin. The rate of duty provided above is the rate applicable to the top caps when they are made in a country with which the Unites States has Normal Trade Relations. 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