N316236

N316236 December 18, 2020 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3924.90.5650; 9903.88.15 Mr. Richard L. Wristman Continental Agency Inc. 1768 W. Second Street Pomona, California 91766 RE: The tariff classification of plastic bottles and caps from China Dear Mr. Wristman: In your letter dated December 2, 2020, on behalf of your client, P & P International Inc., you requested a tariff classification ruling. Photographs were submitted along with your ruling request. The items under consideration are five plastic bottles and caps. You have indicated that all of the bottles and caps are made of polyethylene and polyethylene terephthalate (PET) plastic material. You have stated that the bottles will be imported empty, and will be sold as reusable bottles for retail sale. Item number PC00602901WH is described as a round 6 oz high density polyethylene (HDPE) bottle. It will be imported with its sifter cap (item number PC0331B901WH). You indicate that these bottles will be used to refill powders. Item number VP0301B000CL is described as a round 30 ml polyethylene terephthalate (PET) bottle. It will be imported with its cap (item number VP231B00BK). You indicate that these bottles will be used to either refill lotions, soaps or hand sanitizer after importation. Item number VP0601B000CL is described as a round 60 ml PET bottle. It will be imported with its cap (item number VP231B00BK). You indicate that these bottles will be used to either refill lotions, soaps or hand sanitizer after importation. Item number VP1001B000CL is described as a round 100 ml PET bottle. It will be imported with its cap (item number VP0341B002NA). You indicate that these bottles will be used to either refill lotions, soaps or hand sanitizer after importation. Item number VP1201B600CL is described as a round 120 ml PET bottle. It will be imported with its cap (item number VP0341B002NA). You indicate that these bottles will be used to either refill lotions, soaps or hand sanitizer after importation. The applicable subheadings for the 6 ounce HDPE bottle (Item number PC00602901WH), and cap (item number PC0331B901WH), 30 ml PET bottle (item number VP0301B000CL), and cap (item number VP231B00BK), 60 ml PET bottle (item number VP0601B000CL) and cap (item number VP231B00BK), 100 ml PET bottle (item number VP1001B000CL), and cap (item number VP0341B002NA), 120 ml PET bottle (item number VP1201B600CL) and cap (item number VP0341B002NA) will be 3924.90.5650, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics: Tableware and kitchenware: Other: Other…Other. The rate of duty will be 3.4 percent ad valorem. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 3924.90.5650, 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 3924.90.5650, 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, 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 on the World Wide Web at https://hts.usitc.gov/current. 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 Dana L. Giammanco@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division