CLA-2-39:OT:RR:NC:N4:421
Ms. Vivian Park
Hew Hwon Kim CHB
17807 S. Hobart Blvd.
Gardena, CA 90248
RE: The tariff classification of plastic containers from Korea
Dear Ms. Park:
In your letter dated July 6, 2009, on behalf of Elcos America Inc., you requested a tariff classification ruling.
Samples were provided with your letter. The plastic containers are imported empty and will be used to package cosmetic products for retail sale. Sample 1 is a plastic lip gloss container. It has a threaded cap with an attached applicator. Sample 2 is a plastic cosmetic cream jar with a threaded lid. Sample 3 is a 50-milliliter plastic bottle with a threaded cap used to package an anti-aging skin fluid. Sample 4 is a polyvinyl chloride (PVC) plastic tube with a threaded cap. The bottom of the tube is open so that it can be filled with a gel or paste and then crimped or sealed closed. Sample 5 is a lidded rectangular makeup case, identified as a “pallet case,” measuring 9 inches by 6 inches by 1 inch. The case is molded of plastics and incorporates 22 circular depressions that will be fitted after importation with pans of cosmetics. Sample 6 consisted of two different plastic containers. One is identified as an airless pump; the other is identified as an airless tube. Each container has a plastic airless pump-style cap for dispersing cosmetic products. One of the containers screws open at the neck so that it can be filled with a cream or gel. The other container is a tube that is open at the bottom so that it can be filled with a cream or gel and then crimped or sealed closed. Sample 7 is a cylindrical cosmetic bottle with a simple piston pump dispenser. A plastic tube extends from the dispenser top to the bottom of the reservoir.
The applicable subheading for the lip gloss container (Sample 1), the cosmetic creme jar (Sample 2) and the PVC plastic tube with threaded cap (Sample 4) will be 3923.90.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for articles for the conveyance or packing of goods, of plastics, other. The rate of duty will be 3 percent ad valorem.
The applicable subheading for the 50-millimeter plastic bottle (Sample 3) will be 3923.30.0010, HTSUS, which provides for articles for the conveyance or packing of goods, of plastics…carboys, bottles, flasks and similar articles, of a capacity not exceeding 50 milliliters. The rate of duty will be 3 percent ad valorem.
The applicable subheading for the lidded rectangular cosmetic pallet case (Sample 5) will be 3923.10.0000, HTSUS, which provides for articles for the conveyance or packing of goods, of plastics…boxes, cases, crates and similar articles. The rate of duty will be 3 percent ad valorem.
The applicable subheading for the two cosmetic containers with the airless pumps (Sample 6) will be 8424.89.0000, HTSUS, which provides for mechanical appliances for projecting, dispersing or spraying liquids or powders…other appliances: other. The rate of duty will be 1.8% ad valorem.
The applicable subheading for the cylindrical cosmetic container with the piston pump spray top and tube (Sample 7) will be 8424.20.1000, HTSUS, which provides for mechanical appliances for projecting, dispersing or spraying liquids or powders…spray guns and similar appliances: simple piston pump sprays and powder bellows. The rate of duty will be 2.9 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,
Robert B. Swierupski
Director
National Commodity Specialist Division