CLA-2-39:OT:RR:NC:N4:415
Mr. Robert S. Dee
Dee Veterinary Products, LLC
1011 Park Centre Boulevard
Miami Gardens, FL 33169
RE: The tariff classification of a plastic dropper bottle from China.
Dear Mr. Dee:
In your letter dated November 2, 2021, you requested a tariff classification ruling.
An image was provided in lieu of a sample.
The product under consideration is described in your submission as a dropper bottle. It consists of an amber colored bottle with a dropper cap. Per your submission, these bottles will be used by veterinarians to mix up medications that a client can then dispense via the dropper to their pet. The bottle and dropper are constructed from plastic and will come in 15, 30, and 60 milliliter sizes. We hold the opinion that the dropper component imparts the essential character to this article, General Rule of Interpretation 3(b) noted.
The applicable subheading for this dropper bottle will be 3926.90.2100, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “[o]ther articles of plastics and articles of other materials of headings 3901 to 3914: [o]ther: [i]ce bags; douche bags, enema bags, hot water bottles, and fittings therefor; invalid and similar nursing cushions; dress shields; pessaries; prophylactics; bulbs for syringes; syringes (other than hypodermic syringes) and fittings therefor, not in part of glass or metal.” The column one, general rate of duty is 4.2 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 3926.90.2100, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 3926.90.2100, 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, including information on exclusions and their effective dates, 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 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 Kristopher Burton at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division