The tariff classification of a roller ball liquid dispenser cap from China

N303218 March 26, 2019 CLA-2-83:OT:RR:NC:N1:121 CATEGORY: Classification TARIFF NO.: 8309.90.0000 Dean A. Sweat Young Living Essential Oils 3125 Executive Parkway Lehi, UT 84043 RE: The tariff classification of a roller ball liquid dispenser cap from China Dear Mr. Sweat: In your letter dated February 26, 2019, you requested a tariff classification ruling. The submitted sample was examined and will be retained by this office. The merchandise under consideration is described as an AromaGlide cap, which is a roller ball insert for an essential oil bottle. The roller ball appears to be made of stainless steel and is approximately 9 millimeters in diameter. The roller ball is secured in a circular crimped metal housing which appears to be made of aluminum. The housing is approximately 13 millimeters in diameter. The housing is attached to a plastic insert which allows the AromaGlide cap to be inserted into a small glass vial. At the top of the plastic insert is a small opening that allows liquid from the glass vial to come in contact with the roller ball without leaking out. The AromaGlide cap is used in place of the standard dropper on an essential oil bottle and allows the user to apply essential oils topically to the skin. General Rule of Interpretation (GRI) 1, Harmonized Tariff Schedule of the United States (HTSUS), states in part that for legal purposes, classification shall be determined according to the terms of the headings, any relative section or chapter notes and, unless otherwise required, according to the remaining GRI’s taken in order. Goods that are, prima facie, classifiable under two or more headings, are classifiable in accordance with GRI 3, HTSUS. GRI 3(b) provides that composite goods consisting of different materials or made up of different components shall be classified as if they consisted of the material or component which gives them their essential character. Essential character may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article. The AromaGlide cap consists of two different components (base metal and plastic) that are, prima facie, classifiable in different headings. In this case, due to their function within the cap, we find that the base metal components impart the essential character. The applicable subheading for the AromaGlide cap will be 8309.90.0000, HTSUS, which provides for Stoppers, caps and lids (including crown corks, screw caps and pouring stoppers), capsules for bottles, threaded bungs, bung covers, seals and other packing accessories and parts thereof, of base metal; Other. The rate of duty will be 2.6 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 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 Jennifer Jameson at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division