The tariff classification of a packaging tube and cap from Japan

N122139 October 5, 2010 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3923.90.0080; 8309.90.0000 Ms. Susie Milosevski Access Business Group International LLC 7575 Fulton Street East Ada, MI 49355 RE: The tariff classification of a packaging tube and cap from Japan Dear Ms. Milosevski: In your letter dated August 30, 2010, you requested a tariff classification ruling. You provided two sample components used for the packaging of a liquid cosmetic product that is made in the United States. The complete packaging product is identified as a mechanical pen tank and was the subject of New York Ruling N003065, dated November 15, 2006. The complete product consists of the tube that will be filled with the liquid cosmetic, the brush assembly that will be fitted onto the tube and that will dispense the product onto the skin, and the cap that is snapped onto the brush assembly. The components for which you are requesting a ruling are the tube, which you refer to as a mechanical pen tank, and the cap, which you refer to as an over-cap. The tube/mechanical pen tank incorporates a mechanism that causes the brush assembly to telescope upwards when the tail plug is twisted but is not considered to be a mechanical device for tariff classification purposes. The brush assembly is not being imported. The tube component consists of a plastic tank or barrel with an aluminum over-shell covering part of the barrel. The tank includes additional plastic components, including a piston, rod, screw and ratchet, and a plastic tail plug that is covered with an aluminum over-shell. The cost breakdown you provided shows that the cost of the plastic components in the packaging tube is more than twice the cost of the aluminum. In addition, the plastic components predominate overwhelmingly by bulk, weight and function. The over-cap consists of a plastic interior and aluminum exterior. Neither component is more significant in terms of function, and the cost of the aluminum is greater than that of the plastic. The samples are being returned as you requested. The applicable subheading for the mechanical pen tank packaging tube will be 3923.90.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for articles for the conveyance or packing of goods, of plastics, other. The rate of duty will be 3 percent ad valorem. The applicable subheading for the over-cap will be 8309.90.0000, HTSUS, which provides for stoppers, caps and lids (including crown corks, screw caps and pouring stoppers), capsules for bottles, threaded bungs, bung covers, seals and other packing accessories and parts thereof, of base metal, other. The rate of duty will be 2.6 percent ad valorem. 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