The tariff classification of a plastic cap from Germany and Slovakia
Issued March 26, 2012 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 3923.50.0000
Headings: 3923
Product description
The product is a plastic cap that is designed to disperse products into bottled liquids immediately prior to use. The cap is designed with a chamber that releases its contents into the bottle when the cap is twisted to break the seal and rotated beyond 90 degrees. The cap has multiple applications. It may be used to dispense flavoring into a bottled beverage immediately prior to use to enhance freshness, to add an ingredient to a cosmetic to preserve shelf life, or to add a component to a pharmaceutical to assure accurate dosage. The caps are imported empty and unpressurized. The contents of the chamber and the pressurized gas that projects the contents of the chamber into the bottle will be inserted after importation. You suggest classification in heading 8479, Harmonized Tariff Schedule of the United States (HTSUS), which provides for machines and mechanical appliances having individual functions, not specified or included elsewhere in the chapter, and parts thereof. The caps in question are not machines or mechanical appliances for tariff purposes. They do not make or act on something outside of themselves, i.e., no work is performed in a tariff sense. As there is no evidence that the caps are commercially bought and sold or regarded in the trade as machines or mechanical appliances, classification in heading 8479 as a machine or mechanical appliance would not apply. In addition, to be classified as a “part” in subheading 8479.90.9496, as you suggest, the article must be an integral component of a machine which is itself classified in heading 8479. This is not the case here. The caps are not parts of any machine. Rather, these caps appear to represent a technological advancement or improvement in the design of caps and closures.
CBP rationale
The applicable subheading for the plastic caps will be 3923.50.0000, HTSUS, which provides for stoppers, lids, caps, and other closures, of plastics.
Full text
N207457 March 26, 2012 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3923.50.0000 Mr. Derek Sakaguchi Micom CHB, Inc. 718 S. Isis Avenue, Unit B Inglewood, CA 90301 RE: The tariff classification of a plastic cap from Germany and Slovakia Dear Mr. Sakaguchi: In your letter dated March 1, 2012, on behalf of Gizmo Beverages LLC, you requested a tariff classification ruling. Two sample caps were provided with your letter. The product is a plastic cap that is designed to disperse products into bottled liquids immediately prior to use. The cap is designed with a chamber that releases its contents into the bottle when the cap is twisted to break the seal and rotated beyond 90 degrees. The cap has multiple applications. It may be used to dispense flavoring into a bottled beverage immediately prior to use to enhance freshness, to add an ingredient to a cosmetic to preserve shelf life, or to add a component to a pharmaceutical to assure accurate dosage. The caps are imported empty and unpressurized. The contents of the chamber and the pressurized gas that projects the contents of the chamber into the bottle will be inserted after importation. You suggest classification in heading 8479, Harmonized Tariff Schedule of the United States (HTSUS), which provides for machines and mechanical appliances having individual functions, not specified or included elsewhere in the chapter, and parts thereof. The caps in question are not machines or mechanical appliances for tariff purposes. They do not make or act on something outside of themselves, i.e., no work is performed in a tariff sense. As there is no evidence that the caps are commercially bought and sold or regarded in the trade as machines or mechanical appliances, classification in heading 8479 as a machine or mechanical appliance would not apply. In addition, to be classified as a “part” in subheading 8479.90.9496, as you suggest, the article must be an integral component of a machine which is itself classified in heading 8479. This is not the case here. The caps are not parts of any machine. Rather, these caps appear to represent a technological advancement or improvement in the design of caps and closures. The applicable subheading for the plastic caps will be 3923.50.0000, 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/. 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, Thomas J. Russo Director National Commodity Specialist Division
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