CLA-2-39:RR:NC:2:221 B84461
Mr. Bruce Dunlop
Bruce W. Dunlop & Associates
28 Amante Crescent
Mairangi Bay, Auckland, New Zealand
RE: The tariff classification of plastic containers and caps
from New Zealand.
Dear Mr. Dunlop:
In your letter dated April 18, 1997, on behalf of Tubepak
Ltd., you requested a tariff classification ruling.
Sample tubes, drums and caps were submitted with your
letter. The tubes and drums will be imported empty, and filled
with cosmetics, talcum powder, or similar products for retail
sale. The tubes will be imported with the caps assembled, and
the ends opened so that the tubes can be filled with the
appropriate product. The caps and sifter caps of the drums used
to package talcum powder will not be assembled to the drums at
the time of importation, since they would only have to be
disassembled when packaging the powder. You imply that the
drums, caps and sifter caps will be imported in equal numbers.
Even if the drums, caps and sifter caps will be imported in
equal numbers, there is no evidence that such shipments would be
anything more than bulk shipments of equal numbers of components
that become part of an inventory, rather than being assembled
immediately after importation. Lacking such evidence, we
conclude that the drums, caps and sifter caps are separately
classified.
The applicable subheading for the plastic drums and the
plastic tubes and their assembled caps will be 3923.90.0000,
Harmonized Tariff Schedule of the United States (HTS), which
provides for articles for the conveyance or packing of goods, of
plastics, other. The rate of duty will be 3 percent ad valorem.
The applicable subheading for the unassembled caps and
sifter caps will be 3923.50.0000, HTS, which provides for
stoppers, lids, caps and other closures, of plastics. The rate
of duty will be 5.3 percent ad valorem.
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 Joan
Mazzola at 212-466-5580.
Sincerely,
Gwenn Klein Kirschner
Chief, Special Products Division
National Commodity
Specialist Division