CLA-2-39:S:N:N3G:221 859942
Mr. Tom Burton
Century Plastics Ltd.
12291 Horseshoe Way
Richmond, B.C., Canada V7A 4V5
RE: The tariff classification of plastic end caps from Canada.
Dear Mr. Burton:
In your letter dated January 15, 1991, you requested a
tariff classification ruling.
The end caps are made from polyethylene plastics material.
After importation a pair of caps will be assembled to the top and
bottom of a plastic mesh cylinder to form a home composter.
The applicable subheading for the end caps will be
3923.50.0000, Harmonized Tariff Schedule of the United States
(HTS), which provides for stoppers, lids, caps and other
closures, of plastics. The rate of duty will be 5.3 percent ad
valorem.
Goods classifiable under subheading 3923.50.0000, HTS, which
have originated in the territory of Canada, will be entitled to a
3.7 percent ad valorem rate of duty under the United States-
Canada Free Trade Agreement (FTA) upon compliance with all
applicable regulations.
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.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport