The tariff classification of plastic bottle caps from China

N270129 November 10, 2015 CLA-2-39:OT:RR:NC:N2:421 CATEGORY: Classification TARIFF NO.: 3923.50.0000 Peter Bogard Neville Peterson LLP 1400 16th Street, N.W., Suite 350 Washington, D.C. 20036 RE: The tariff classification of plastic bottle caps from China Dear Mr. Bogard: In your letter dated October 13, 2015, on behalf of Klean Kanteen, Inc., you requested a tariff classification ruling. Samples were provided, and will be returned to you. The merchandise under consideration consists of five styles of polypropylene plastic bottle caps. The caps are intended for use with specific models of Kleen Kanteen bottles. All of the caps incorporate loops that allow a user to attach the caps, and the bottles to which they are fastened, to a backpack by means of a strap or carabineer (which are not included with the caps). Product KCPPL-BK (Loop Cap) is a polypropylene plastic cap that measures 3" in height and 2" in width at its widest point. The cap features a threaded base that allows it to be screwed into the neck of a bottle. The cap is designed to fit products in the “Classic” line of Klean Kanteen bottles. A silicone gasket above the threaded portion of the base creates a seal when the cap is fastened to a bottle. The top of the cap is molded into the shape of a loop. Product KWSSL-BK (Wide Stainless Loop Cap) is a polypropylene plastic cap that measures 2" in height and has a diameter of 2.5". The cap, which features a stainless steel liner molded to the underside of the cap, is designed for use with the “Wide Mouth” line of Klean Kanteen bottles. The interior wall of the cap is threaded, which allows a user to screw it onto a bottle. A silicone gasket between the threaded interior and the steel liner creates a seal when the cap is fastened to the bottle. The top of the cap is molded into the shape of a loop. The essential character of the cap is imparted by the polypropylene plastic. Product KCPPS-BK (Sport Cap 3.0) is a polypropylene plastic cap that measures 3" in height and 2" in width at its widest point. The cap features a threaded base, sized to fit products in the “Classic” line of Klean Kanteen bottles. A silicone gasket above the threaded portion of the base creates a seal when the cap is fastened to a bottle. The top of the cap has a circular silicone mouthpiece that can be pulled open to allow a user to pour out (or drink) the liquid contained within the bottle, and pushed down to reseal. The top of the cap is molded into the shape of a loop that extends diagonally away from the mouthpiece. Product KWSSFD-BK (Stainless Flip D-Ring Cap) is a polypropylene plastic cap that measures 1" in height and has a diameter of 2.5". The cap features a stainless steel liner molded to the underside of the cap, and is intended for use with the “Wide Mouth” line of Klean Kanteen bottles. The interior wall of the cap is threaded, enabling a user to screw it onto a bottle. A silicone gasket between the threaded interior and the steel liner creates a seal when the cap is fastened to the bottle. The top of the cap is indented, and a stainless steel loop (referred to as a D-Ring) is attached to the rim of the indentation. The steel loop lies flat against the top of the cap, and can be raised and lowered as needed. The essential character of the cap is imparted by the polypropylene plastic. Product KCSIPPY-GN (Sippy-Cap) is a polypropylene plastic cap that measures 2.75" in height and has a diameter of 2". The cap features a threaded base, sized to fit products in the “Classic” line of Klean Kanteen bottles. A silicone gasket above the threaded portion of the base creates a seal when the cap is fastened to a bottle. The top of the cap features a protruding mouthpiece with three small holes. The cap comes with a removable plastic cover designed to keep the mouthpiece clean. A silicone slit valve is incorporated into the interior of the cap, which enables it to be spill-proof. There is a molded loop on the top of the cap that extends diagonally from the mouthpiece. The applicable subheading for the polypropylene plastic bottle caps will be 3923.50.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Articles for the conveyance or packing of goods, of plastics; stoppers, lids, caps and other closures, of plastics: Stoppers, Lids, Caps and other closures. The rate of duty will be 5.3% 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 Evan Conceicao at [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division