CLA-2-39:OT:RR:NC:N4:422
Ms. Regina Woody
Hobby Lobby Stores Inc.
7707 SW 44th St.
Oklahoma City, OK 73179
RE: The tariff classification of plastic bottles and containers from China
Dear Ms. Woody:
In your letter dated April 9, 2014, you requested a tariff classification ruling.
Four samples and one illustration were submitted and are identified as follows:
Item# 102194 – Squeeze Bottle. The submitted illustration depicts an item that is described as having a 50ml capacity. It is made of polypropylene (PP) plastic material and low-density polyethylene (LDPE) plastic material. It has a screw-on lid, will be imported empty and will be sold empty at retail. It is designed to be used as a painting accessory.
Item# 152520 – Lotion Bottle with Closure Lid. The submitted sample is described as having a 220ml capacity. It is made of PP and polyethylene terephthalate (PET) plastic material. It has a screw-on lid, will be imported empty and sold empty at retail. There is a cap on the top of the lid and the word “press” is molded onto one side of the top of the cap. When the user presses that side of the cap, it descends and the other side pops up revealing a small aperture through which the lotion (not included) with which the user will fill the bottle can be dispensed. The bottle measures approximately 6¼” in height and 3” wide at its base.
Item# 457242 – Candy Melt Squeeze Bottle. The submitted sample is comprised of two identical bottles packaged for retail sale that are each made of polyethelene (PE) plastic material. The bottles will be imported empty and sold empty at retail. Each bottle has a screw-on lid that has a narrow projection which extends upward from the top of the lid and measures approximately 1” in length. There is an aperture at the top of the projection that allows for the dispensing of the contents (not included) when filled. The bottles are designed to be used in candy making by filling with candy wafers and then placing in the microwave to facilitate the melting of the contents of the bottle. The melted candy is then dispensed into a mold through the aperture at the top of the projection of the lid by squeezing the bottle. Each bottle measures approximately 6” in height, including the projection at the top of the lid and 2¼” wide at the widest point. The words “Sunny Side Up Bakery” and the image of a baker are printed on the upper portions of one side of each bottle.
Item# 546531 – Zebra Paint Can Set. The submitted sample is comprised of two plastic cylindrical shaped containers, each of which is designed to resemble paint cans. The containers will be imported empty and sold empty at retail. The containers are made of polyvinyl chloride (PVC) plastic material and are designed with zebra type markings that are purple, blue, pink and green in color. Each container has a pink lid, a pink base and a carry handle that are all made of galvanized steel. The larger container measures approximately 6” in height and 5” in diameter. The smaller container measures approximately 5” in height and 3¼” in diameter.
Item# 861914 – Bottle W/Clear Cap. The submitted sample is described as having a 200ml capacity. It is made of clear PP and PET. It has a screw-on cap, will be imported empty and will be sold empty at retail. It is designed to be used as a craft item, such as for holding decorative sand. It is shaped wider at the bottom and top and narrower in the middle. It measures approximately 5” in height and 2½” in width at the bottom.
You have suggested that Item# 457242 is correctly classified in subheading 3924.10.1000 and that the other four items are correctly classified in subheading 3924.90.5650 and we agree with your suggestion. As you requested, the samples will be returned to you.
The applicable subheading for Item# 457242 will be 3924.10.1000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for …tableware, kitchenware…of plastics: tableware and kitchenware: salt, pepper, mustard and ketchup dispensers and similar dispensers. The rate of duty will be 3.4 percent ad valorem.
The applicable subheading for Item# 102194, Item# 152520, Item# 546531 and Item# 861914 will be 3924.90.5650, HTSUS, which provides for…other household articles and hygienic or toilet articles, of plastics: other: other…other. The rate of duty will be 3.4 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 Gary Kalus at [email protected].
Sincerely,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division