The tariff classification of plastic bottles from China

N313723 August 19, 2020 CLA-2-39:OT:RR:NC:N1:137 CATEGORY: Classification TARIFF NO.: 3923.30.0090, 9903.88.03 David Cloer International Industries Corporation 154 Saint Andrews Drive Spartanburg, South Carolina 29306 RE: The tariff classification of plastic bottles from China Dear Mr. Cloer: In your letter dated August 4, 2020 you requested a tariff classification ruling. The products are bottles made of either high density polyethylene (HDPE) or polyethylene terephthalate (PET). The bottles will be imported empty in 60 mL, 120mL, 240 mL, 473 mL and 709 mL sizes. After importation, they will be filled with either consumer products or industrial products such as cleaners. Caps or spray nozzles will be incorporated after importation. The applicable subheading for the HDPE and PET bottles will be 3923.30.0090 Harmonized Tariff Schedule of the United States (HTSUS), which provides for articles for the conveyance or packing of goods, of plastics: carboys, bottles, flasks and similar articles: other. The general rate of duty will be 3 percent ad valorem. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 3923.30.0090, 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 3923.30.0090, 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