CLA-2-39:OT:RR:NC:N4:421
Mr. Matthew Clark
Seko Worldwide
1100 Arlington Heights Road
Itasca, IL 60143
RE: The tariff classification of plastic lids from China
Dear Mr. Clark:
In your letter dated November 4, 2009, on behalf of Dedoes Industries, you requested a tariff classification ruling.
The three samples provided with your letter, identified as Dedoes Clicseal pouring lids, are lids intended to fit cans and bottles for liquids such as paints. One lid fits gallon sized cans, one lid fits quart sized cans and one lid fits bottles. The lids are composed of molded plastics and incorporate a pouring spout and handle. Each lid has a spring loaded thumb-operated lever that controls the sliding cover that seals the pouring spout. The sensitivity of the lever allows for precise control over the amount of liquid poured from the container, from a drop at a time to a full stream. The lids are of substantial construction and are designed to be removed from the can or bottle when the contents are empty and reused repeatedly.
You suggest classification in subheading 3923.90.00, Harmonized Tariff Schedule of the United States (HTSUS), which you describe as the provision for stoppers, lids, caps and other closures, of plastics. However, subheading 3923.90.00, HTSUS, provides for other articles for the conveyance or packing of goods, while lids are specifically provided for in subheading 3923.50.00, HTSUS.
The applicable subheading for the plastic lids will be 3923.50.0000, HTSUS, which provides for stoppers, lids, caps and other closures, of plastics. 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,
Robert B. Swierupski
Director
National Commodity Specialist Division