CLA-2-:OT:RR:NC:N3:140
Kenneth Paradiso
Java Bright
508 Monroe Avenue, Unit F Asbury Park, NJ 07712
RE: The tariff classification of a Coffee Lid and Mouthwash Pod from China
Dear Mr. Paradiso:
In your letter dated May 16, 2024, you requested a tariff classification ruling.
The product consists of a Coffee Lid with a Mouthwash Pod. The lid is made of plastic and contains a well that accommodates a single-use mouthwash pod. You indicate that both items are combined into one product and will be imported together and sold to coffee shops in the United States.
Although the coffee lid and mouthwash pod will be imported as one product, each component functions independently. Therefore, this office does not consider this item to be a composite good or a set within the meaning of General Rule of Interpretation (GRI) 3(b). Consequently, the coffee lid and mouthwash pod will be classified separately.
The applicable subheading for the coffee lid will be 3923.50.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Articles for the conveyance or packing of goods, of plastics; stoppers, lids, caps and other closures, of plastics: Stoppers, lids, caps and other closures. The general rate of duty will be 5.3 percent ad valorem.
The applicable subheading for the mouthwash pod will be 3306.90.0000, HTSUS, which provides for Preparations for oral or dental hygiene, including denture fixative pastes and powders; yarn used to clean between the teeth (dental floss), in individual retail packages: Other. The general rate of duty will be free.
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/.
Pursuant to U.S. Note 20 (f) to Subchapter III, Chapter 99, HTSUS, products of China classified under subheadings 3923.50.0000 and 3306.90.0000, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 3923.50.0000 or 3306.90.0000, 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.
The mouthwash pod may be subject to the Federal Food, Drug, and Cosmetic Act and/or The Public Health Security and Bioterrorism Preparedness and Response Act of 2002 (The Bioterrorism Act), which are administered by the U.S. Food and Drug Administration (FDA). Information on the Federal Food, Drug, and Cosmetic Act, as well as The Bioterrorism Act, can be obtained by calling the FDA at 1-888-463-6332, or by visiting their website at www.fda.gov.
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 and Border Protection 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, please contact National Import Specialist Merari Ortiz at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division