CLA-2-39:OT:RR:NC:N1.137
Wanda Chin
Berlin Packaging LLC
525 W. Monroe, Suite 1350
Chicago, IL 60661
RE: The tariff classification of plastic jars and plastic jug from Canada
Dear Ms. Chin:
In your letter dated February 5, 2019 you requested a tariff classification ruling for three products.
Item # 259145 is described as an empty 8 ounce Spice Round Jar composed of polyethylene terephthalate (PET). It measures approximately 4.5 inches tall and has an opening at the top that measures 2.08 inches. You indicate that it will be sent to a condiment filler for packaging of spices and seasonings. You also state that it is not designed for repeated use. It may be imported with or without a plastic lid.
Item # 253235 is described as an empty 48 ounce Square Grip Label Panel Jar composed of PET. It measures approximately 6.5 inches tall and has an opening at the top that measures 3.5 inches. You indicate that it will be sent to a condiment filler for packaging of spices and seasonings. You also state that it is not designed for repeated use. It may be imported with or without a plastic lid.
Item # 264597 is described as an empty 1 gallon Custom Oblong Jug composed of High Density Polyethylene (HDPE). It measures approximately 11.46 inches tall and has an opening at the top that measures 1.25 inches. You indicate that the product will be filled with household cleaning product. You also state that it is not designed for repeated use. It may be imported with or without a plastic lid.
The applicable subheading for the Item # 259145 and 253235, with or without lids, will be 3923.90.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Articles for the conveyance or packing of goods, of plastics; stoppers, lids, caps and other closures, of plastics: Other: Other. The general rate of duty will be 3 percent ad valorem.
The applicable subheading for the Item # 264597, with or without lid, will be 3923.30.0090, HTSUS, which provides for Articles for the conveyance or packing of goods, of plastics; stoppers, lids, caps and other closures, of plastics: Carboys, bottles, flasks and similar articles: Other. The general rate of duty will be 3 percent ad valorem.
You indicate that plastic lids may be imported. If imported with the products identified above, the lids will be classified with the product as entered. However, if imported alone, the applicable subheading for the plastic lids will be 3923.50.0000, HTSUS, which provides for Articles for the conveyance or packing of goods, of plastic; stoppers, lids, caps and other closures, of plastics: Stoppers, lids, caps and other closures. The general rate of duty will be 5.3 percent ad valorem.
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 the World Wide Web at https://hts.usitc.gov/current.
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 Christina Allen at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division