CLA-2-70:OT:RR:NC:N2:226
Ms. Lisa Ferro
DERMAdoctor, Inc.
1901 McGee Street
Kansas City, MO 64108
RE: The tariff classification of a dropper cap from Spain.
Dear Ms. Ferro:
In your letter dated November 24, 2014, you requested a tariff classification ruling.
The merchandise under consideration is referred to as a “Dropper Cap,” item number P.CGU648.01. Samples of the item were submitted with your ruling request; the first sample was destroyed in transit and will be disposed of, while the two samples subsequently provided will be returned to you.
The Dropper Cap measures approximately 3.5 inches long by .75 inches wide at its widest points. From the information you provided, it consists of a nitrile butadiene rubber bulb, a threaded urea plastic cap, and a soda lime glass pipette connected together. The pipette is ungraduated, and features a small bulb at its angled tip. You indicate that the Dropper Cap will be used in conjunction with a bottle to dispense liquid skin care products.
In your ruling request you suggest classification of the Dropper Cap in 3923.50, Harmonized Tariff Schedule of the United States (HTSUS) as stoppers, lids, caps and other closures of plastic. However, the plastic component does not provide the essential character of this item.
The Dropper Cap is a composite good. Classification of merchandise under the HTSUS is in accordance with the General Rules of Interpretation (GRIs), taken in order. GRI 3(c) states that when goods cannot be classified by reference to GRI 3(a) or 3(b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration, which in this case is the glass component. The Dropper Cap belongs to the same class or kind of merchandise as laboratory, hygienic, or pharmaceutical glassware.
The applicable subheading for the Dropper Cap, item number P.CGU648.01, will be 7017.90.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Laboratory, hygienic or pharmaceutical glassware, whether or not graduated or calibrated: Other: Other.” The general rate of duty will be 6.7 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 Nicole Sullivan at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division