CLA-2-39:OT:RR:NC:N1:137
Amy Rice
Northpoint Logistics
4825 NW 41st Street
Riverside, Missouri 64150
RE: The tariff classification of polyethylene bottles from China
Dear Ms. Rice:
In your letter dated December 2, 2019 you requested a tariff classification ruling, on behalf of your client Ready Care Industries.
The product is a polyethylene shampoo bottle. The bottles will be imported empty with polypropylene caps. The bottles will range in size from 1-3 ounces. You state that these small bottles will be filled with shampoo after importation and distributed to various hotels for use.
The applicable subheading for the polyethylene bottles if the volume is less than 1.7 ounces will be 3923.30.0010 Harmonized Tariff Schedule of the United States (HTSUS), which provides for articles for the conveyance or packing of goods, of plastics: carboys, bottles, flasks and similar articles: Of a capacity not exceeding 50 ml. The general rate of duty will be 3 percent ad valorem.
The applicable subheading for the polyethylene bottles if the volume is more than 1.7 ounces will be 3923.30.0090 HTSUS, which provides for articles for the conveyance or packing of goods, of plastics: carboys, bottles, flasks and similar articles:other. The general rate of duty will be 3 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 3923.30.0010 and 3923.30.0090, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 3923.30.0010 and 3923.30.0090, 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, 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 on the 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 Christina Allen at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division