The tariff classification of an aluminum ferrule and an aluminum/plastic flip cap from Denmark and Germany

N260351 January 16, 2015 CLA-2-83:OT:RR:NC:N1:121 CATEGORY: Classification TARIFF NO.: 8309.90.0000; 3923.50.0000 Ms. Julie Vair Expeditors Tradewin, LLC 1015 Third Avenue 12th floor Seattle, WA 98104 RE: The tariff classification of an aluminum ferrule and an aluminum/plastic flip cap from Denmark and Germany Dear Ms. Vair: In your letter dated December 19, 2014, on behalf of West Pharmaceutical Services Inc., you requested a tariff classification ruling. Representative samples were submitted for our review and will be returned as requested. The merchandise under consideration is identified in your letter as two types of seals, an aluminum ferrule or aluminum shell and an aluminum/plastic flip cap. The aluminum ferrule is described as an aluminum shell with the central target area exposed. In condition as imported, the ferrule consists of a round aluminum shell with a hole in the center. You stated in your letter that the ferrule is a packaging component that is present to hold a stopper or other rubber seal in place, however, the aluminum ferrule is imported separately. The typical uses are veterinary, parenteral products, chromatography and cartridges. The second article in question is an aluminum/plastic flip cap that consists of an aluminum ferrule with a plastic button style cap. You stated that the plastic button serves as a dust cap and acts as the lever to activate the seal. You suggested classification for the subject aluminum/plastic flip cap in heading 8309, Harmonized Tariff Schedule of the United States (HTSUS), which provides for…caps of 8309, HTSUS, which are limited to those with an essential character of metal.  However, the plastic component acts as the cap/closure/sealing element in this composite good.  Therefore, the plastic component imparts the essential character. Consequently, the aluminum/plastic flip cap is not classified in heading 8309, HTSUS. The applicable subheading for the aluminum ferrule will be 8309.90.0000, HTSUS, which provides for stoppers, caps and lids…and parts thereof, of base metal, other. The rate of duty will be 2.6 percent ad valorem. The applicable subheading for the aluminum/plastic flip cap will be 3923.50.0000, 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 Barbara Kaiser at [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division