CLA-2-39:OT:RR:NC:N4:415
Heather Laverty
Trust Air Cargo (USA)
2206 Lively Boulevard
Elk Grove Village, IL 60007
RE: The tariff classification of a plastic syringe from China.
Dear Ms. Laverty:
In your letter dated May 2, 2024, you requested a tariff classification ruling on behalf of your client, Stephen Gould Corporation.
An image was provided in lieu of a sample.
The product under consideration is a 30-milliliter capacity plastic syringe that lacks a needle. The plunger is also made from plastic. The provided image shows the syringe is graduated with volume measurements. You indicate that this syringe is intended to be used to mix paint with caulk and then apply it around windows.
In your request, you suggest that this would not be classified under subheading 3926.90.2100, Harmonized Tariff Schedule of the United States (HTSUS), as it is unlike the other items listed in this subheading, which are generally used for personal health care. We disagree and note that the language of this subheading does not apply restrictions to use or environment of use. As it provides for plastic syringes not specified elsewhere, we hold the opinion that this is the most appropriate place to classify your product despite the intention to use it to apply paint mixed with caulk to windows. We point to the recently issued New York ruling N336142, dated November 15, 2023, which classified syringes also not for use for personal health care under this subheading.
Therefore, the applicable subheading for this plastic syringe will be 3926.90.2100, HTSUS, which provides for [o]ther articles of plastics and articles of other materials of headings 3901 to 3914: [o]ther: [i]ce bags; douche bags, enema bags, hot water bottles, and fittings therefor; invalid and similar nursing cushions; dress shields; pessaries; prophylactics; bulbs for syringes; syringes (other than hypodermic syringes) and fittings therefor, not in part of glass or metal. The column one, general rate of duty is 4.2 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 3926.90.2100, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty.At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 3926.90.2100, HTSUS, listed above.
The HTSUS is subject to periodic amendment, so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, including information on exclusions and their effective dates, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
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/current.
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 Regulations (19 CFR 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 Kristopher Burton at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division