The tariff classification of disposable plastic lids from Taiwan

N337716 January 31, 2024 CLA-2-39:OT:RR:NC:N:5:137 CATEGORY: Classification TARIFF NO.: 3923.50.0000 Jasmit Singh Maadho Distributors Inc. 118 N Bedford Rd Suite 100Mount Kisco, NY 10549 RE:  The tariff classification of disposable plastic lids from Taiwan Dear Ms. Singh: In your letter dated January 23, 2024, you requested a tariff classification ruling. The item under consideration is a 24-ounce disposable plastic lid. Photographs were provided with the submission. The lid is composed of clear oriented polystyrene with dimensions of 215 mm x 163 mm x 31.2 mm. The lid will be used to cover a disposable food container of the type used in restaurants, cafeterias and food trucks.  The lid will be imported separately in bulk quantities. The applicable subheading for the disposable plastic lids 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 at https://hts.usitc.gov/current. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Christina Allen at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division