N275279 N2 Ruling Active

The tariff classification of a sealing capsule from France

Issued May 11, 2016 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8309.90.0000

Headings: 8309

Product description

The merchandise under consideration is a tin capsule used for sealing bottles of wine and champagne. The cup-shaped capsule is placed over the mouth of the bottle after the cork is inserted.

CBP rationale

The applicable subheading for the base metal capsule will be 8309.90.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Stoppers, caps and lids (including crown corks, screw caps and pouring stoppers), capsules for bottles…and parts thereof, of base metal: Other.

Full text

N275279 May 11, 2016 CLA-2-83:OT:RR:NC:N1:121 CATEGORY: Classification TARIFF NO.: 8309.90.0000 Ms. Kathy Leon Axis Customs Brokers P.O. Box 117535 Burlingame, CA 94011 RE: The tariff classification of a sealing capsule from France Dear Ms. Leon: In your letter dated April 27, 2016, you requested a tariff classification ruling on behalf of Sparflex c/o Rivercap. The merchandise under consideration is a tin capsule used for sealing bottles of wine and champagne. The cup-shaped capsule is placed over the mouth of the bottle after the cork is inserted. The applicable subheading for the base metal capsule will be 8309.90.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Stoppers, caps and lids (including crown corks, screw caps and pouring stoppers), capsules for bottles…and parts thereof, of base metal: Other. The rate of duty will be 2.6% 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 https://hts.usitc.gov/current. 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, Deborah C. Marinucci Acting Director National Commodity Specialist Division

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