CLA-2-39:OT:RR:NC:N5:137
Scott Stevens
Greif
366 Greif Parkway
Delaware, OH 43015
RE: The tariff classification of plastic drum closure with integrated spout from Brazil
Dear Mr. Stevens:
In your letter dated March 14, 2025, you requested a tariff classification ruling.
The product under consideration is the Uni-Grip® 60C. It is a plastic drum closure with a tamper evident
steel bail and an integrated plastic spout. The product is for use on small and medium metal and plastic
drums. The plastic cap allows for a tight seal on the container opening, the pull-up spout reduces spilling and
allows for ease when pouring and the tamper-evident bail guarantees product integrity.
The Uni-Grip® 60C is a composite article that consists of a plastic cap with an integrated plastic spout and a
tamper-evident steel bail. The plastic and the steel components are classified in different headings.
Classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is in
accordance with the General Rules of Interpretation (GRIs), taken in order. GRI 1 provides that classification
shall be determined according to the terms of the headings and any relative section or chapter notes. Since no
one heading in the tariff schedules covers the plastic and steel components of the Uni-Grip® 60C in
combination, GRI 1 cannot be used as a basis for classification. GRI 3(b) provides that mixtures, composite
goods consisting of different materials or made up of different components, and goods put up in sets for retail
sale shall be classified as if they consisted of the material or component which gives them their essential
character.
As the Uni-Grip® 60C is a composite good, we must apply rule 3(b), which provides that composite goods
are to be classified according to the component that gives the goods their essential character. EN VIII to GRI
3(b) explains that “the factor which determines essential character will vary as between different kinds of
goods. It may, for example, be determined by the nature of the material or component, its bulk, quantity,
weight or the use of the goods.” We must determine whether the plastic components or the steel components
impart the essential character. It is the role of the constituent materials or components in relation to the use of
the good that imparts the essential character. In this case, the function of the Uni-Grip® 60C is to close the
opening on a drum and allow for product to be poured safely from the drum. The plastic components carry
out this function. Therefore, it is the opinion of this office that the plastic components impart the essential
character to the Uni-Grip? 60C.
The applicable subheading for the Uni-Grip? 60C drum closure will be 3923.50.0000, Harmonized Tariff
Schedule of the United States (HTSUS), which provides for stoppers, lids, caps and closures, of plastics. The
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 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