The tariff classification of a plastic bottle tripod stand and plastic adapter caps from China

N332337 May 1, 2023 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3924.90.5650; 9903.88.15 Ms. Wanda Chin Berlin Packaging LLC 525 W Monroe Street, 1300Chicago, IL  60661 RE: The tariff classification of a plastic bottle tripod stand and plastic adapter caps from China Dear Ms. Chin: In your letter dated April 19, 2023, you requested a tariff classification ruling.  Photographs of the items were submitted along with your request. The merchandise under consideration is a plastic bottle tripod stand with plastic adapter caps, item #32649-061-002.  The plastic stand is designed to hold a bottle in the upside-down position.  This allows the liquid contents to empty from the bottle.  When the tripod stand and the adapter are used, the remaining liquids can be squeezed from the bottle. You have indicated that the item is for household use and is used with all types of food condiments, liquid soaps, and lotion bottles. The item is packaged together for retail sale and contains two plastic stands.  Each stand has a diameter that measures approximately 3.7 centimeters.  The adapters are available in small, medium, and large sizes to accommodate the various size necks of a bottle.  The two small plastic adapters have a diameter of approximately 2.35 centimeters.  The two medium plastic adapters have a diameter of approximately 2.75 centimeters.  The two large plastic adapters have a diameter of approximately 3.2 centimeters. You propose classification of the plastic bottle tripod stand and plastic adapter caps in subheading 3924.10.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics: Tableware and kitchenware: Other.”  We disagree.  The plastic bottle tripod stand, and plastic adapter caps are not appropriate only for serving, eating or the preparation of storage of food.  The plastic bottle tripod stand, and plastic adapter caps are also used with bottles that contain toiletry liquids, such as liquid soaps and hand/body lotions.  Therefore, classification in subheading 3924.10.4000 is precluded. The applicable subheading for the plastic bottle tripod stand and plastic adapter caps, item #32649-061-002 will be 3924.90.5650, HTSUS, which provides for “Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics: Other: Other…Other.” The rate of duty will be 3.4 percent ad valorem.Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 3924.90.5650, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 3924.90.5650, HTSUS, listed above.The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china respectively.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 the World Wide Web at https://hts.usitc.gov/current.This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Dana L. Giammanco at dana.l.giammanco@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division