Mr. Evan Wynmor
Packaging and Design Associates
2806 N. 29th Avenue
Hollywood, FL 33020
RE: The tariff classification of plastic bottles and sprayers
Dear Mr. Wynmor :
In your letter dated April 17, 1995, you requested a tariff
Four samples were submitted with your letter. Three of the
samples are plastic bottles that are used to package body and
bath products such as shampoos, hand lotions and bubble bath.
These bottles will be imported empty. The fourth sample is a
plastic sprayer, also imported empty, that will be used to
package products such as hair spray. You recommend
classification in subheading 3923.30.0090, HTS. We agree that
the bottles are classified in heading 3923. The sprayer,
however, is provided for in heading 8424.
The applicable subheading for the plastic bottles will be
3923.30.0090, Harmonized Tariff Schedule of the United States
(HTS), which provides for articles for the conveyance or packing
of goods, of plastics, other carboys, bottles, flasks and similar
articles. The rate of duty will be 3 percent ad valorem.
The applicable subheading for the sprayer will be
8424.89.9090, HTS, which provides for mechanical appliances
(whether or not hand operated) for projecting, dispersing or
spraying liquids or powders, other, other. The rate of duty will
be 3.3 percent ad valorem.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
Jean F. Maguire
New York Seaport