CLA-2-39:OT:RR:NC:N:5:137
Raymond Iandoli
AKOT International, Inc.
235 North Hunt Club Blvd. Suite 201 Longwood, FL 32779
RE: The tariff classification of an empty plastic aroma therapy tube assembly from China
Dear Mr. Iandoli:
In your letter dated February 8, 2025, you requested a tariff classification ruling.
The product under review is a plastic aroma therapy tube assembly. It is comprised of an outer tube, an inner tube and plug. They are composed of molded polypropylene and will be imported empty. The inner tube and outer tube are rounded at the top. The inner tube is open on the bottom and has a small hole in the rounded top. After importation, an aroma stick will be placed into the inner tube, through the open bottom, and the plug will be used to seal the aroma stick inside the inner tube. The outer tube will then be screwed over the inner tube/aroma stick/plug to create a finished nasal aroma therapy inhaler for retail sale.
In your request, you state that these plastic components are correctly classified in subheading 3926.90.9989, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastic. We disagree. Heading 3926 is a residual provision and is precluded from consideration if a good is specified or included elsewhere. As the aroma therapy tube assembly is used to package goods for retail sale, it is more specifically provided for in heading 3923, General Rule of Interpretation 1 noted.
The applicable subheading for the empty plastic aroma therapy tube assembly will be 3923.90.0080, HTSUS, which provides for articles for the conveyance or packing of goods, of plastics: other: other. The rate of duty will be 3 percent ad valorem.
Effective February 4, 2025, in accordance with the President’s Executive Order “Imposing Duties to Address the Synthetic Opioid Supply Chain in the People’s Republic of China,” all products of China and Hong Kong as provided by heading 9903.01.20 in Section XXII, Chapter 99, Subchapter III, U.S. Note 2(s), HTSUS, other than products classifiable under headings 9903.01.21, 9903.01.22, and 9903.01.23, HTSUS, will be subject to an additional 10 percent ad valorem rate of duty. At the time of entry, you must report the applicable Chapter 99 heading, i.e. 9903.01.20, in addition to subheading 3923.90.0080, HTSUS, listed above.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 3923.90.0080, 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 3923.90.0080, 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/programs-administration/trade-remedies, 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/.
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 Christina Allen at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division