CLA-2-39:OT:RR:NC:N1:421
James Michael Burry
BISS Product Development
126 Bevan Drive
Mooresville, NC 28115
RE: The tariff classification of the EZ3 Utility Jug from China.
Dear Mr. Burry:
In your letter dated June 23, 2017 you requested a tariff classification ruling.
The merchandise under consideration is the EZ3 Utility Jug. Measuring 17 inches in length, 10.5 inches in height and 6 inches in width, this jug has a capacity of 3 gallons (11356.2 ml) and is constructed of thick-walled, high-density, polyethylene plastic. It has a triple handle design that allows the user to comfortably carry and pour at any angle, a vent strategically placed on the back of the top handle to ensure venting without spillage and a heavy duty cap with a thick nitrile rubber gasket to prevent against leaking. Marketed for use with dirt bikes, this jug can be used to transport gasoline or other racing fluids to the racing site.
The applicable subheading for the EZ3 Utility Jug will be 3923.30.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Articles for the conveyance or packing of goods, of plastics; stoppers, lids, caps and other closures, of plastics: Carboys, bottles, flasks and similar articles: Other. The rate of duty will be 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 https://hts.usitc.gov/current.
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 April Cutuli at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division