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The tariff classification of plastic test caps from Taiwan
Issued June 7, 2022 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN3 N326234 (June 7, 2022)
Tariff classification
HTS codes: 3923.50.0000
Headings: 3923
Product description
Item numbers 83480 and 83481 are described as sewer cleanout test caps. They consist of a rigid Acrylonitrile-butadiene-styrene (ABS) outer ring with a flexible plastic center. A 12-foot nylon pull cord with a styrofoam floating t-handle is attached for easy removal of the flexible plastic after testing. 83480 is a 3-inch test cap and 83481 is a 4-inch test cap. The test cap is used to temporarily seal off sewer pipes for pressure testing. Item numbers 83482 and 83483 are described as sewer cleanout test caps. They consist of a rigid polyvinyl chloride (PVC) outer ring with a flexible plastic center. A 12-foot nylon pull cord with a styrofoam floating t-handle is attached for easy removal of the flexible plastic after testing. 83482 is a 3-inch test cap and 83483 is a 4-inch test cap. The test cap is used to temporarily seal off sewer pipes for pressure testing.
CBP rationale
The applicable subheading for the plastic test caps will be 3923.50.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for stoppers, lids, caps and other closures, of plastics.
Full text
N326234 June 7, 2022 CLA-2-39:OT:RR:NC:N1:137 CATEGORY: Classification TARIFF NO.: 3923.50.0000 Chandanie Gunathilake IPS Corporation 500 Distribution Parkway Collierville, Tennessee 38017 RE: The tariff classification of plastic test caps from Taiwan Dear Ms. Gunathilake: In your letter dated May 20, 2022, you requested a tariff classification ruling. Item numbers 83480 and 83481 are described as sewer cleanout test caps. They consist of a rigid Acrylonitrile-butadiene-styrene (ABS) outer ring with a flexible plastic center. A 12-foot nylon pull cord with a styrofoam floating t-handle is attached for easy removal of the flexible plastic after testing. 83480 is a 3-inch test cap and 83481 is a 4-inch test cap. The test cap is used to temporarily seal off sewer pipes for pressure testing. Item numbers 83482 and 83483 are described as sewer cleanout test caps. They consist of a rigid polyvinyl chloride (PVC) outer ring with a flexible plastic center. A 12-foot nylon pull cord with a styrofoam floating t-handle is attached for easy removal of the flexible plastic after testing. 83482 is a 3-inch test cap and 83483 is a 4-inch test cap. The test cap is used to temporarily seal off sewer pipes for pressure testing. The applicable subheading for the plastic test caps 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. 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
More rulings on the same tariff codes
Instruments of International Traffic; 19 U.S.C. § 1332(a); 19 C.F.R. § 10.41a(a)(1), Nippon Express USA Inc.; Collapsible and Non-collapsible Boxes and Caps.
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