The tariff classification of a plunger applicator and mixing tips from China

N244258 August 20, 2013 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3923.90.0080; 3926.90.9980 Ms. Valerie J. Reynolds OEC Group Chicago 555 Pierce Road, Suite 210 Itasca, IL 60143 RE: The tariff classification of a plunger applicator and mixing tips from China Dear Ms. Reynolds: In your letter dated July 17, 2013, on behalf of Nu Radiance, Inc., you requested a tariff classification ruling. The products will be used as part of a teeth whitening kit. The two imported components of the kit are a plunger style double chambered applicator and a mixing tip, both made entirely of plastics. The applicator is used to package, transport and deliver the whitening formulation. It will be imported empty and then filled after importation with the two ingredients that combine to comprise the whitening formula, one ingredient in each chamber. A small bag of mixing tips will be included in the whitening kit. In use, the cap or stopper on the end of the applicator is removed and the mixing tip is substituted. A helical plastic fitting inside the tip facilitates the thorough mixing of the two ingredients as the double barreled plunger is pushed to dispense the contents of the two chambers through the single aperture of the mixing tip. The formulation is dispensed into a horseshoe shaped tray that fits in the patient’s mouth. The applicator will be filled with a sufficient supply of the formulation for several applications and will be discarded after the contents have been dispensed. The plunger applicator and the mixing tips are imported as bulk components. The applicable subheading for the plunger applicator 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 mixing tips 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, Myles B. Harmon Acting Director National Commodity Specialist Division