CLA-2-83:OT:RR:NC:N1:121
Brooke Bonell
Li & Fung
18/F, 1359 Broadway
New York, NY 10018
RE: The tariff classification and country of origin of metal lids
Dear Ms. Bonell:
In your letter dated September 3, 2019 you requested a tariff classification and country of origin ruling.
The merchandise under consideration is described as an iron sheet stamped lid with a silicone gasket glued on the underside of the lid. It is designed to cap a glass candle vessel. The lid is 0.5 millimeters thick and approximately 104 millimeters in diameter. The silicone gasket is glued around the circumference of the inside of the lid to form a seal when the lid is placed on top of a candle jar.
According to your request, the lid is produced with iron sheet of either Chinese or Vietnamese origin that is stamped into the lid shape and colored in Vietnam. A silicone gasket of Chinese origin is then glued onto the underside of the lid. The lids will be packaged in Vietnam with packaging materials of either Vietnamese or Chinese origin.
The applicable subheading for the iron sheet stamped lid with a silicone gasket will be 8309.90.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Stoppers, caps and lids (including crown corks, screw caps and pouring stoppers), capsules for bottles, threaded bungs, bung covers, seals and other packing accessories and parts thereof, of base metal; Other. The rate of duty will be 2.6 percent ad valorem.
With regard to your request for the appropriate country of origin of the metal lid, 19 C.F.R. § 134.1(b) provides in pertinent part as follows: Country of origin means the country of manufacture, production, or growth of any article of foreign origin entering the United States. Further work or material added to an article in another country must effect a substantial transformation in order to render such other country the “country of origin” within the meaning of this part. In general, cutting or bending materials to defined shapes or patterns suitable for use in making finished articles, as opposed to mere cutting to length or width which does not render the article suitable for a particular use, constitutes a substantial transformation. In this instance, it is this office’s opinion that the stamping of the lid would provide the essence of the metal lid. The lid is not substantially changed by the addition of the Chinese silicone gasket. The Vietnamese stamped lid provides the essential operational element for the metal lid to function as a lid. In view of these facts, the country of origin is Vietnam.
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 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 Jennifer Jameson at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division