CLA-2-39:OT:RR:NC:N4:421

Ms. Wendy Shaukat
Newell Rubbermaid
3 Glenlake Parkway
Atlanta, GA 30328

RE: The tariff classification of plastic lids from Malaysia

Dear Ms. Shaukat:

In your letter dated June 28, 2010, you requested a tariff classification ruling.

Two sample lids were provided with your letter. The lids are composed of polyethylene plastic. They are designed for use with kitchen storage containers, and will be imported separately from the containers. The lids vary in size and shape to fit kitchen containers in sizes ranging from 4 ounces to 320 ounces in capacity.

The applicable subheading for the plastic lids will be 3923.50.0000, Harmonized Tariff Schedule of the United States (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