The tariff classification of plastic bag clip and vinyl drain stopper from China

N307820 December 5, 2019 CLA-2-39:OT:RR:NC:N1:137 CATEGORY: Classification TARIFF NO.: 3923.50.0000, 9903.88.03 Matthew Samuel Excite 4393 Sunbelt Drive Addision, Texas 75001 RE: The tariff classification of plastic bag clip and vinyl drain stopper from China Dear Mr. Samuel: In your letter dated November 11, 2019 you requested a tariff classification ruling. A representative sample of each item was provided and will be returned to you per your request. Item# 6-79077-11221-5 is a plastic bag clip. It is constructed of plastic and a metal clip mechanism which acts like a spring to open and close the clip. These clips also have a magnet on the back to store the clips for easy access when needed. Item# 8-46145-00676-3 is a vinyl drain stopper. It is a flat round plastic cover with a small metal ring which can be used to plug any drain in any type of sink or basin. The stopper is placed into the top of the drain where it meets the basin and is pulled out by means of the metal ring. The applicable subheading for the plastic bag clip and vinyl drain stopper will be 3923.50.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for stoppers, lids, caps and other closures, of plastics. The general rate of duty will be 5.3 percent ad valorem. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 3923.50.0000, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty.  At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 3923.50.0000, HTSUS, listed above.   The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading.  For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china respectively. 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 the 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 Christina Allen at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division