The tariff classification of a disposable plastic KeyKeg from Japan

N265242 June 26, 2015 CLA-2-39:OT:RR:NC:N2:421 CATEGORY: Classification TARIFF NO.: 3923.90.0080 Ricky Villena Neutralogistics Customs Brokerage 8578 NW 23 Street Doral, FL 33122 RE: The tariff classification of a disposable plastic KeyKeg from Japan Dear Mr. Villena: In your letter dated April 24, 2015, you requested a tariff classification ruling. Your sample is being returned. The item you refer to as “KeyKeg” is a cylindrical-shaped polyethylene (PET) container system that transports and protects carbonated beverages, such as, beer, wine, cider, and soft drinks. It is used by breweries, wineries and the hospitality industry. The KeyKeg is an article of conveyance that provides an efficient way to transport and store the beverages. The KeyKeg incorporates a bag-in-bottle system to contain the beverages. The bag is manufactured from plastic sheeting. The KeyKeg can be filled by using a manual, automatic, or semi-automatic filling system that is purchased separately. The exterior of a KeyKeg can be custom printed with a company’s specific branding or design logo. It is disposable, recyclable and available in sizes of 20 or 30 liters. The applicable subheading for the disposable plastic KeyKeg 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: 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 Laurel Duvall at laurel.duvall@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division