The tariff classification of a plastic packaging base, cover and disc from Japan.

N013440 July 24, 2007 CLA-2-39:RR:NC:SP:221 CATEGORY: Classification TARIFF NO.: 3923.50.0000; 3923.90.0080 Mr. Adam J. Whitney Access Business Group International 7575 Fulton Street East 49-1Q Ada, MI 49355 RE: The tariff classification of a plastic packaging base, cover and disc from Japan. Dear Mr. Whitney: In your letter dated June 21, 2007, you requested a tariff classification ruling. Samples of three components were provided with your letter. The three components, when joined together, form a packaging container for a jar of luxury crème. SKU No. PMC1287, described as a plastic case base, is a fitted circular base that is specially designed with an indentation to hold the jar of crème. It is molded of acrylonitrile butadiene styrene (ABS) plastic. The top of the base is flocked to prevent the jar from being scratched. SKU No. PMC1285, described as a plastic case cover, is a lid or cover that is designed to fit over the aforementioned plastic base. It is molded of styrene acrylonitrile (SAN) plastic. SKU No. PMC1288, described as a plastic case disc, is a disc made of polyethylene terephthalate film. The disc is specially designed to fit in the aforementioned cover to keep the jar of luxury crème in place. It is shaped so that the outer dimension fits snugly in the cover while the inner dimension fits snugly around the jar of crème to hold it securely. These articles will be imported separately from each other. This ruling does not apply to the luxury crème or to the jar for the luxury crème. As you requested, the samples will be returned. You suggest classification for all three components in subheading 3923.90.0080, HTSUS, which provides for articles for the conveyance or packing of goods, of plastics, other. However, the cover is more specifically provided for in a previous subheading of heading 3923. The applicable subheading for the plastic cover 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 rate of duty will be 5.3 percent ad valorem. The applicable subheading for the plastic base and the plastic disc will be 3923.90.0080, HTSUS, which provides for articles for the conveyance or packing of goods, of plastics…other…other. The rate of duty will be 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 World Wide Web at http://www.usitc.gov/tata/hts/. 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 Joan Mazzola at 646-733-3023. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division