CLA-2-44:RR:NC:2:230 I88555
Mr. Alvin Chow
US JHI Corporation
2224 Evergreen Rd, Ste #2
Middleton, WI 53563
RE: The tariff classification of sugar lids made of wood or made of polyresin plastic from China
Dear Mr. Chow:
In your letter dated November 21, 2002 you requested a tariff classification ruling.
The product to be classified is a mini sugar lid, part # MK922. The ruling was requested for the product made of 100 % wood and for the same product made of 100 % polyresin. A sample of the product made of polyresin was submitted. In a telephone conversation, you confirmed that the polyresin product is made of pure plastics.
The sample is a round lid approximately 1-1/4” in diameter. It has a spindle shaped top with a colored glass bead decoration at the tip. Additionally, it has a textile ribbon tied around the spindle portion. The lid measures about 1-1/2” high overall. The sample will be returned to you as you requested.
The applicable subheading for the mini sugar lid made of wood will be 4421.90.9740, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for other articles of wood, other, other. The rate of duty will be 3.3 percent ad valorem.
The applicable subheading for the mini sugar lid made of polyresin plastic will be 3923.50.0000, HTSUSA, which provides for stoppers, lids, caps and other closures, of plastics. The rate of duty will be 5.3 percent ad valorem.
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 19 CFR 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, either directly, by reference, or by implication, is accurate and complete in every material respect.
This ruling is being issued under the assumption that the subject goods, in their condition as imported into the United States, conform to the facts and the description as set forth both in the ruling request and in this ruling. In the event that the facts or merchandise are modified in any way, you should bring this to the attention of Customs and you should resubmit for a new ruling in accordance with 19 CFR 177.2. You should also be aware that the material facts described in the foregoing ruling may be subject to periodic verification by the Customs Service.
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 Paul Garretto at 646-733-3035*.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division