The tariff classification of empty plastic bottles with caps from China

N345569 February 5, 2025 CLA-2-39:OT:RR:NC:N:5: 137 CATEGORY: Classification TARIFF NO.: 3923.30.0010, 9903.88.03 Dennis Fitzpatrick Whiteford, Taylor & Preston 1800 M Street NWWashington, DC 20004 RE:  The tariff classification of empty plastic bottles with caps from China Dear Mr. Fitzpatrick: In your letter dated January 31, 2025, you requested a tariff classification ruling on behalf of your client, Sheffield Pharmaceuticals. The product under consideration is an empty plastic nasal spray bottle with integrated applicator tip and a removable plastic cap. After importation, the bottles will be filled with the medicament. The bottles are designed to permit patients to self-administer nasal spray and are disposable. The product is dispensed by pressing the “belly” of the bottle. The bottles are manufactured in 30 ml and 15 ml sizes and will be imported with their caps. The applicable subheading for the plastic bottles with caps will be 3923.30.0010, 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: of a capacity not exceeding 50 ml. The 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 3923.30.0010, 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 3923.30.0010, 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, including information on exclusions and their effective dates, 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/programs-administration/trade-remedies, 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 at https://hts.usitc.gov/. 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