The tariff classification of plastic caps from Japan

N166061 May 27, 2011 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3923.50.0000 Ms. Justine Bacani Mitsubishi Motors North America, Inc. 6400 Katella Avenue Cypress, CA 90630 RE: The tariff classification of plastic caps from Japan Dear Ms. Bacani: In your letter dated May 13, 2011, you requested a tariff classification ruling. Part number 1250A010, engine oil filler cap assembly, is a threaded plastic cap fitted with a rubber gasket that covers an opening into a vehicle’s valve cover to prevent the leakage of oil onto the engine. Part number 1711A015, fuel tank cap, is a fuel filler cap with threaded plastic body that locates into the filler neck of a vehicle’s fuel tank. The primary purpose of the cap is to maintain a tight seal on the fuel tank and prevent leakage of fuel. It also prevents gas tank fumes from exiting a vehicle’s gas tank and helps to keep a vehicle’s gasoline supply under pressure. The applicable subheading for the engine oil filler cap assembly, part number 1250A010, and for the fuel tank cap, part number 1711A015, 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