The tariff classification of a pill cup holder/dispenser from China

N241575 June 4, 2013 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3925.90.0000; 3926.90.9980 Ms. Lauren Perez LVP Solutions, LLC 1647 Palermo Drive Weston, FL 33327 RE: The tariff classification of a pill cup holder/dispenser from China Dear Ms. Perez: In your letter dated May 2, 2013, on behalf of SMC Products, LLC, you requested a tariff classification ruling. Illustrations were provided with your request. The product is identified as a vertical plastic pill dispenser. It consists of a canister made of polypropylene plastic that holds 30 individual polypropylene plastic dose cups for pills. The dispenser incorporates two eyelets so that it may be hung onto a wall by means of screws. It is also supplied with hook and loop tape with an adhesive strip as an alternative mounting option. The dispenser may be imported and sold with 30 individual plastic dose cups. The dose cups will also be imported and sold separately as refill articles. You suggest classification in subheading 3924.90.56, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other household articles and toilet articles of plastics. The Explanatory Notes to the Harmonized Tariff System provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. The Explanatory Notes to heading 3924 direct that household and toilet articles are excluded from classification in heading 3924 and are instead classified in heading 3925 as builders’ ware when they are intended for permanent installation in or on walls by means of screws, nails, bolts or adhesives. The issue of whether individual plastic medicine dose cups are classifiable in heading 3924 was addressed in Headquarters Ruling H176516, dated September 20, 2012. Headquarters ruled that the cups were not described in the provisions of heading 3924 and were instead classified in heading 3926 as other articles of plastics. Explanatory Note X to GRI 3(b) provides that the term "goods put up in sets for retail sale" means goods that: (a) consist of at least two different articles which are, prima facie, classifiable in different headings; (b) consist of articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking. Goods classifiable under GRI 3(b) are classified as if they consisted of the material or component which gives them their essential character, which may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article. This office considers the vertical plastic pill dispenser when imported packaged together for retail sale with 30 dose cups to be a set for tariff classification purposes, with the essential character imparted by the pill dispenser. The applicable subheading for the vertical plastic pill dispenser, either imported alone or as a set with the pill dose cups, will be 3925.90.0000, HTSUS, which provides for builders’ ware of plastics, not elsewhere specified or included, other. The rate of duty will be 5.3 percent ad valorem. The applicable subheading for the plastic replacement dose cups, when imported separately, will be 3926.90.9980, HTSUS, which provides for other articles of plastics, other. The rate of duty will be 5.3 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, Thomas J. Russo Director National Commodity Specialist Division