CLA-2-39:RR:NC:SP:221 F82528
Mr. Ernest Ferrante
Kuehne & Nagel, Inc.
10 Exchange Place, 19th Floor
Jersey City, NJ 07302
RE: The tariff classification of plastic packaging containers from China.
Dear Mr. Ferrante:
In your letter dated January 28, 1999, on behalf of Room Service Amenities, you requested a tariff classification ruling.
Samples of two disposable plastic containers were included with your letter. One is a bottle with a capacity of 1.4 fluid ounces (42 milliliters). According to the printing on the bottle, it will be filled with body moisturizer. The second is a container similar to a squeeze tube of a type generally used to package lotion type toiletries. Both have threaded openings. You have also submitted samples of the caps for these containers. The containers will be imported empty and filled in the United States.
The applicable subheading for disposable plastic packaging bottles such as the submitted sample, with a capacity not exceeding 50 milliliters, will be 3923.30.0010, Harmonized Tariff Schedule of the United States (HTS), 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 ml. The rate of duty will be 3 percent ad valorem.
The applicable subheading for disposable plastic packaging bottles, but with a capacity exceeding 50 milliliters, will be 3923.30.0090, HTS, which provides for articles for the conveyance or packing of goods, of plastics…carboys, bottles, flasks and similar articles, other. The rate of duty will be 3 percent ad valorem.
The applicable subheading for disposable plastic packaging tubes will be 3923.90.0000, HTS, 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.
The applicable subheading for the plastic caps will be 3923.50.0000, HTS, which provides for stoppers, lids, caps and other closures, of plastics. The rate of duty will be 5.3 percent ad valorem.
You have requested a ruling as to whether the containers and caps may be entered without country of origin marking. Section 304 of the Tariff Act of 1930, as amended (19 U.S.C. 1304), requires that, unless excepted, every article of foreign origin (or its container) imported into the United States shall be marked in a conspicuous place as legibly, indelibly, and permanently as the nature of the article (or container) will permit, in such a manner as to indicate to the ultimate purchaser in the United States the English name of the country of origin of the article. Section 134.1(d), Customs Regulations [19 CFR 134.1(d)], defines "ultimate purchaser" as "generally the last person in the United States who will receive the article in the form in which it was imported."
Section 134.24(b), Customs Regulations [19 CFR 134.24(b)], provides that disposable containers, not designed or capable of reuse, which are imported empty and packed and sold in multiple units, need not be individually marked with the country of origin. The marking requirements may be met by marking the outermost container that reaches the ultimate purchaser.
The company that fills the bottles, tubes or other containers with toiletry type products is considered to be the ultimate purchaser of the plastic containers and caps. Therefore, the containers and caps may be excepted from individual marking provided the shipping containers in which they are imported are marked to indicate the country of origin of the articles, and the Customs officers at the port of entry are satisfied that the shipping containers will reach the ultimate purchaser unopened.
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 212-637-7034.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division