CLA-2-39:OT:RR:NC:N:5:137
Godfrey Yeung
Smart Concept Trading Limited
Flat C, 8/fl, Mai Wah Industrial Building, 1-7 Wah Sing Street Kwai Chung China
RE: The tariff classification of polypropylene lids from China
Dear Mr. Yeung:
In your letter dated August 13, 2024, you requested a tariff classification ruling.
Model number MS562980038002 is described as a mason jar drinking cap with straw. The lid is composed of molded polypropylene and incorporates a hole covered by a slide to prevent spillage when not in use. The lid also incorporates a silicone gasket that forms a seal when attached to a mason jar. The product will be imported in packs with two lids and two reusable straws.
Model number MS562980038003 is described as a mason jar dispenser cap. The lid is composed of molded polypropylene and incorporates a dispenser spout and handle. The lid also incorporates a silicone gasket that forms a seal when attached to a mason jar. The lid has a thumb-operated lever that controls the sliding cover that seals the pouring spout. It allows precise control of the amount of liquid poured from the container. This lid is designed for use with a wide-mouth mason jar and is marketed as a mess free syrup dispenser.
The applicable subheading for the drinking cap with straw and the dispenser cap will be 3923.50.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for stoppers, lids, caps and other closures of plastic. The general rate of duty will be 5.3 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 3923.50.0000, 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 3923.50.0000, 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, including information on exclusions and their effective dates, 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 at https://hts.usitc.gov/.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Christina Allen at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division