CLA-2-39:OT:RR:NC:N1:137
Chandanie Gunathilake
Watertite Products Inc dba IPS Corporation
500 Distribution Parkway
Collierville, Tennessee 38017
RE: The tariff classification of slip on test cap from Taiwan
Dear Ms. Gunathilake:
In your letter dated April 6, 2022 you requested a tariff classification ruling.
IPS Item No: 85455 is described as a 2" plastic Slip-on test cap. The cap will be used in plumbing applications.
In your request, you proposed that the component described as the Slip-on test cap, IPS Item No: 85455, should be classified under subheading 3926.90.9985, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other plastic articles that are not elsewhere specified or included. We disagree. As this product is a cap of heading 3923, it would be specifically classified there and subheading 3926 would no longer be considered.
The applicable subheading for the slip on test cap will be 3923.50.0000, HTSUS, which provides for stoppers, lids, caps and other closures, of plastics. The general 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 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