CLA-2-39:OT:RR:NC:N4:421
Mr. Steven M. Stolarz
BDP International, Inc.
557 South Douglas Street
El Segundo, CA 90245
RE: The tariff classification of tamper resistant packaging bands
Dear Mr. Stolarz:
In your letter dated December 14, 2013, which was received in this office on March 10, 2014, you requested a tariff classification ruling on behalf of your client, R.B. Dwyer, Inc.
The samples provided with your request are identified as tamper-resistant packaging bands. They are in the form of heat shrinkable band-shaped seals of various dimensions made of polyvinyl chloride (PVC) plastic sheeting, shaped to fit the contours of various containers. The bands are placed over the point where the opening of the container meets the wall of the container and are then heat shrunk into position, thus providing protection from unwanted entry during the transport and retail display of the packaging container.
In your letter you suggest classification in several provisions of the Harmonized Tariff Schedule of the United States (HTSUS). Tariff classification under the HTSUS is governed by the principles set forth in the General Rules of Interpretation (GRIs). GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes. GRI 3(a) provides that the heading which provides the most specific description shall be preferred to headings providing a more general description.
You suggest classification in heading 3920, which provides for other plates, sheets, film, foil and strip, of plastics, noncellular and not reinforced, laminated, supported or similarly combined with other materials. Legal note 10 to chapter 39 requires that the plates, sheets, film, foil and strip of headings 3920 and 3921 be in the form of rectangles, including squares, that have not been further worked. The samples that you provided are in the form of shaped, three-dimensional bands and not flat rectangular strips.
You also suggest classification in subheading 3923.90.0080, HTSUS, which provides for articles for the conveyance or packing of goods, of plastics, other, other. Although the bands are used as part of the packaging process, just as stoppers, labels and cushioning materials are used as part of the packaging process, the bands are not themselves bottles, boxes, tubes, cases or other containers for packing and conveying goods. Therefore the bands do not meet the terms of this subheading.
The heat shrink bands are specifically provided for in subheading 3923.50.0000, HTSUS, which is an eo nomine provision for stoppers, lids, caps and other closures, of plastics. The bands are identified in your attached literature as safety seals. As you state in your letter, the seals provide “protection from surreptitious entry into the container during the transport and retail display life of the package.” The band, when heat shrunk to fit around the cap, provides a secure closure and seal from entry into the packaging container, thus meeting the terms of subheading 3923.50.0000 in accordance with GRI 1.
You did not specify the country of origin of the bands. The rate of duty provided below is the rate applicable to these articles when manufactured in a country with which the United States has Normal Trade Relations.
The applicable subheading for the tamper resistant packaging bands will be 3923.50.0000, HTSUS, which provides for stoppers, lids, caps and other closures, of plastics. The general 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 on World Wide Web at http://www.usitc.gov/tata/hts/.
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 Joan Mazzola at (646) 733-3023.
Sincerely,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division