The tariff classification of a bottle stopper from Portugal
Issued December 28, 2015 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 3923.50.0000
Headings: 3923
Product description
The merchandise at issue is described as a synthetic cork bottle stopper. The stopper consists of a tapered cylindrical plastic component designed to resemble cork, glued to a top portion made of wood. The product is intended for use in sealing glass liquor bottles. It is the plastic component of the article that serves to seal a bottle once it is affixed. As a result, the essential character of the bottle stopper is imparted by the plastic.
CBP rationale
The applicable subheading for the bottle stopper 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.
Full text
N271295 December 28, 2015 CLA-2-39:OT:RR:NC:N2:421 CATEGORY: Classification TARIFF NO.: 3923.50.0000 Scott Blackwell High Wire Distilling 652 King Street Charleston, SC 29403 RE: The tariff classification of a bottle stopper from Portugal Dear Mr. Blackwell: In your letter dated December 7, 2015, you requested a tariff classification ruling. The merchandise at issue is described as a synthetic cork bottle stopper. The stopper consists of a tapered cylindrical plastic component designed to resemble cork, glued to a top portion made of wood. The product is intended for use in sealing glass liquor bottles. It is the plastic component of the article that serves to seal a bottle once it is affixed. As a result, the essential character of the bottle stopper is imparted by the plastic. The applicable subheading for the bottle stopper 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
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