CLA-2-39:S:N:N6:221 809498

Mr. Evan Wynmor
Packaging and Design Associates
2806 N. 29th Avenue
Hollywood, FL 33020

RE: The tariff classification of plastic bottles and sprayers from England.

Dear Mr. Wynmor :

In your letter dated April 17, 1995, you requested a tariff classification ruling.

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 transaction.


Jean F. Maguire
Area Director
New York Seaport