The tariff classification of plastic caps and bottle grips from China

N240474 May 7, 2013 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3923.50.0000; 3926.90.9980 Ms. Pamela Pinter Big Apple Customs Brokers, Inc. 151-02 132nd Avenue Jamaica, NY 11434 RE: The tariff classification of plastic caps and bottle grips from China Dear Ms. Pinter: In your letter dated April 2, 2013, on behalf of Five Star Fragrance Company, you requested a tariff classification ruling. Samples were provided with your ruling. The products are plastic caps and side grips for glass bottles to be filled domestically with perfume or other toilet preparations. The side grips are decorative molded plastic overlays that fit onto each side of the glass bottle. The grips will be imported separately from the glass bottles. The caps will sometimes be imported separately from the empty glass bottles. At other times the caps will be imported with the empty glass bottles. The applicable subheading for the plastic side grips, which will be imported separately from the glass bottles, will be 3926.90.9980, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics, other. The rate of duty will be 5.3 percent ad valorem. The applicable subheading for the plastic caps, when imported separately from the glass bottles, will be 3923.50.0000, HTSUS, which provides for stoppers, lids, caps and other closures, of plastics. The rate of duty will be 5.3 percent ad valorem. The plastic caps and glass bottles, when imported together in the same shipment in equal numbers (with each cap designated for a bottle) will be classified together in the tariff provision for the glass bottles. However, we do not have enough information to provide a classification for the glass bottles. Before we can provide a classification for the glass bottles, we need the information described below. Indicate the unit value of the glass bottle with cap. Unit value refers to the price at which a single glass article is sold by the foreign seller to the American importer. Will the bottle always be filled with perfume or another toilet preparation upon importation and then marketed to the consumer? Will it be discarded by the consumer after the perfume is used? Will the bottle also be marketed to the consumer empty? Will it then be filled and refilled continuously by the consumer in her home? Please submit any available advertising material/marketing literature indicating how the glass bottle will be used and marketed. Describe the manner in which the bottle is produced. Is it produced completely by automatic machine? Is it produced in another manner? Is it produced partly by automatic machine and partly in another manner? Please submit complete details from the foreign manufacturer on the precise manner in which this bottle is produced. If possible, please submit a video depicting the manufacturing process. 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 on the plastic caps and side grips, contact National Import Specialist Joan Mazzola at (646) 733-3023. If you have any questions regarding the information requested for the glass bottles, contact National Import Specialist Jacob Bunin at (646) 733-3027. Sincerely, Thomas J. Russo Director National Commodity Specialist Division