CLA-2-39:OT:RR:NC:N2:421
Mr. Christophe Beauregard
Richelieu Hardware Ltd.
7900 Henri-Bourassa Blvd. West
St. Laurent, QC Canada H4S 1V4
RE: The tariff classification of a plastic screw cap
Dear Mr. Beauregard:
In your letter dated August 5, 2014, you requested a tariff classification ruling.
The sample provided with your letter is a screw cap made of molded plastic. It is a dome shaped cover designed to fit over a screw. You indicate that it is intended for use on furniture and moldings.
You state that your product is similar to the screw cap that was the subject of CBP Headquarters Ruling (HRL) H047559, dated March 16, 2010, which was ruled to be classifiable in 3923.50.0000, Harmonized Tariff Schedule of the United States (HTSUS), as stoppers, lids, caps and other closures, of plastics. However, you suggest classification in subheading 3926.90.9980, HTSUS, as other articles of plastics, other, since you state that the cap that you are importing is purely aesthetic and does not act as a type of closure. Please note that in HRL H047559, CBP Headquarters explained that heading 3923 is an eo nomine tariff provision that includes all forms of caps, including caps “used to cover hardware for aesthetic purposes.” HQ also explained that “heading 3923, HTSUS…is a more specific heading than heading 3926, HTSUS, which provides for a more general description as other articles of plastics not elsewhere specified or included.”
The applicable subheading for the plastic screw 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.
You have not identified the country of origin. The rate of duty shown above is the rate applicable to the merchandise when it is manufactured in a country with which the United States has Normal Trade Relations.
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 World Wide Web at http://www.usitc.gov/tata/hts/.
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 [email protected]
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division