CLA-2-39:OT:RR:NC:N4:422
Mr. Richard L. Wristman
Continental Agency Inc.
1768 W. Second Street
Pomona, California 91766
RE: The tariff classification of plastic bottles and caps from China
Dear Mr. Wristman:
In your letter dated December 2, 2020, on behalf of your client, P & P International Inc., you requested a tariff classification ruling. Photographs were submitted along with your ruling request.
The items under consideration are five plastic bottles and caps. You have indicated that all of the bottles and caps are made of polyethylene plastic material. You have stated that all of the bottles will be imported empty, and will be sold as either disposable or reusable bottles for retail sale.
Item number PC0041B901NA is described as a cylinder round 4 ounce medium density polyethylene (MDPE) bottle. It will be imported with its cap (item number PC0241B002WH). You indicate that these bottles are reusable and can be filled with either lotion, hand sanitizer or soaps after importation.
Item number PC0081B001NA is described as a cylinder round 8 ounce high density polyethylene (HDPE) bottle. It will be imported with its cap (item number PC0241B003WH). You indicate that these bottles are reusable and can be filled with either lotion, hand sanitizer or soaps after importation.
Item number PC161B000BR is described as a 16 ounce low density polyethylene (LDPE) bottle. It will be imported with its cap (item number PC0281B004WH). You indicate that these bottles will be filled with alcohol or hand sanitizer after importation. The bottles appear to be disposable bottles that will be filled for retail sale after importation.
Item number PC0081B002NA is described as a round 8 ounce high density polyethylene (HDPE) bottle. It will be imported with its cap (PC0241B003WH). You indicate that these bottles are reusable and can be filled with either lotion, hand sanitizer or soaps after importation.
Item number PC0321B000BR is described as a beveled square 32 ounce high density polyethylene (HDPE) bottle. It will be imported with its cap (item number PC0281B004WH). You indicate that these bottles will be filled with hydrogen peroxide after importation. The bottles appear to be disposable bottles that will be filled for retail sale after importation.
The applicable subheadings for the 16 ounce LDPE bottle (Item number PC0161B000BR), and cap (item number PC0281B004WH), 32 ounce HDPE bottle (item number PC0321B000BR), and cap (item number PC0281B004WH) will be 3923.30.0090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for articles for the conveyance or packing of goods, of plastics: carboys, bottles, flasks and similar articles: other. The general rate of duty will be 3 percent ad valorem.
The applicable subheadings for the 4 ounce MDPE bottle (Item number PC0041B901NA), and cap (item number PC0241B002WH), 8 ounce HDPE bottle (item number PC0081B001NA, and cap (item number PC0241B003WH), 8 ounce HDPE bottle (item number PC0081B002NA) and cap (item number PC0241B003WH) will be 3924.90.5650, (HTSUS), which provides for Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics: Tableware and kitchenware: Other: Other…Other. The rate of duty will be 3.4 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 3923.30.0090, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 3923.30.0090, HTSUS, listed above.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 3924.90.5650, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 3924.90.5650, HTSUS, listed above.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china respectively.
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 Dana L. [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division