U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced
Data compiled from CBP CROSS Rulings, CourtListener (CIT/CAFC) · As of 2026-06-25 · Updates real-time
The tariff classification of plastic caps from China andHong Kong.
NY 865912 August 26, 1991 CLA-2-39:S:N:N3G:221 865912 CATEGORY: Classification TARIFF NO.: 3923.50.0000 Mr. Bernie Cohen Panalpina, Inc. 34 Exchange Place Harborside Financial Center Jersey City, NJ 07311-3991 RE: The tariff classification of plastic caps from China and Hong Kong. Dear Mr. Cohen: In your letter dated July 31, 1991, on behalf of Johnson & Johnson Co., you requested a tariff classification ruling. The plastic caps will serve as dispensing caps for items such as shampoo. The sample caps provided are shaped like the heads of play bears and tigers. The caps will be imported in finished and unfinished condition. The unfinished caps will be imported with a hole at the top and without threads. The applicable subheading for the caps, whether or not finished, will be 3923.50.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for stoppers, lids, caps and other closures. The rate of duty will be 5.3 percent ad valorem. Importations of these products might be subject to the provisions of Section 133 of the Customs Regulations if they copy or simulate a trademark, tradename or copyright registered with the United States Customs Service. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport
Other CBP classification decisions referencing the same tariff code.