The tariff classification of a plastic LED cap from Taiwan

N176837 August 23, 2011 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3923.50.0000 Mr. Philip Jon Kudla Expeditors Tradewin LLC 11101 Metro Airport Center Drive Suite 110 Romulus, MI 48174 RE: The tariff classification of a plastic LED cap from Taiwan Dear Mr. Kudla: In your letter dated July 26, 2011, on behalf of CSVIP LLC, you requested a tariff classification ruling. A photograph of the LED cap was submitted with your letter. The product is a cap for a liquor bottle with a built in LED (Light Emitting Diode) lights. The cap is constructed of polypropylene plastic and has a closable pour spout. The three LED lights are located at the bottom of the cap. The LED lights are designed to provide illumination for the cap and the bottle. The applicable subheading for the plastic LED 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