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N257108 N2 Ruling Active

The tariff classification of preforms of polyethylene terephthalate from Spain

Issued September 30, 2014 by U.S. Customs and Border Protection.

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N2 N257108 (September 30, 2014)

Tariff classification

HTS codes: 3923.30.0090

Headings: 3923

Product description

A photograph was provided with your letter. The product consists of polyethylene terephthalate (PET) preforms that will be used in the manufacture of bottles for packaging olive oil. The preforms will be imported in three sizes: 65 grams, 85 grams and 96.6 grams.

CBP rationale

The applicable subheading for the bottle preforms will be 3923.30.0090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for articles for the conveyance or packing of goods, of plastics…carboys, bottles, flasks and similar articles…other.

Full text

- N257108 September 30, 2014 CLA-2-39:OT:RR:NC:N2:421 CATEGORY: Classification TARIFF NO.:3923.30.0090 Ms. Regina M. Kalb John A. Steer Company 6610 Tributary Street, Room 107 Baltimore, MD 21224 RE: The tariff classification of preforms of polyethylene terephthalate from Spain Dear Ms. Kalb: In your letter dated September 10, 2014, you requested a tariff classification ruling on behalf of your client, Overseas Foods Trading, Ltd. A photograph was provided with your letter. The product consists of polyethylene terephthalate (PET) preforms that will be used in the manufacture of bottles for packaging olive oil. The preforms will be imported in three sizes: 65 grams, 85 grams and 96.6 grams. The applicable subheading for the bottle preforms will be 3923.30.0090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for articles for the conveyance or packing of goods, of plastics…carboys, bottles, flasks and similar articles…other. The rate of duty will be 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 [email protected] Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division

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