The tariff classification of a plastic glue tip.

N334516 August 28, 2023 CLA-2-39:OT:RR:NC:N4:415                                                                                                CATEGORY: Classification TARIFF NO.: 3926.90.9985 Matias Gallegos Givens & Johnston, PLLC 950 Echo Lane Houston, TX 77024 RE:      The tariff classification of a plastic glue tip. Dear Mr. Gallegos, In your letter dated August 7, 2023, you requested a tariff classification ruling on behalf of your client, Krebsbachhuber Crafts. Images were provided in lieu of a sample. The product under consideration is described as a plastic glue tip. It is made from polylactic acid (PLA) plastic and is intended to be used with a standard glue stick for crafting and artistic purposes. The reusable tip attaches to a glue stick and the soft glue is squeezed and shaped through the tip to a fine point, enabling the user to strategically regulate the outflow of soft glue and where to apply it. The tip is not threaded, but instead slides onto the end of the glue stick into a secure position. Once the glue stick is consumed, the user simply removes it and places it on a new glue stick. Per your correspondence, you indicate that the country-of-origin for this product has not been decided yet as your client is still working on sourcing. You suggest that this product is appropriately classified in subheading 3923.50.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “[a]rticles for the conveyance or packing of goods, of plastics; stoppers, lids, caps and other closures, of plastics: [s]toppers, lids, caps and other closures.” We disagree. The glue tip does not function as a closure but is rather an open tip that is used to direct the flow of soft glue from a glue stick. Therefore, it is precluded from classification in 3923.50.0000, HTSUS, as proposed. As this plastic glue tip would be considered an article of plastic, and as it is not more specifically provided for elsewhere, the applicable subheading will be 3926.90.9985, HTSUS, which provides for “[o]ther articles of plastics and articles of other materials of headings 3901 to 3914: [o]ther: [o]ther: [o]ther.” The column one, general rate of duty is 5.3 percent ad valorem. If these plastic tips are sourced from China, pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 3926.90.9985, 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 3926.90.9985, 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, including information on exclusions and their effective dates, 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 at https://hts.usitc.gov/current. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 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 Kristopher Burton at kristopher.burton@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division