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NY B84461

May 7, 1997

CLA-2-39:RR:NC:2:221 B84461


TARIFF NO.: 3923.90.0000; 3923.50.0000

Mr. Bruce Dunlop
Bruce W. Dunlop & Associates
28 Amante Crescent
Mairangi Bay, Auckland, New Zealand

RE: The tariff classification of plastic containers and caps from New Zealand.

Dear Mr. Dunlop:

In your letter dated April 18, 1997, on behalf of Tubepak Ltd., you requested a tariff classification ruling.

Sample tubes, drums and caps were submitted with your letter. The tubes and drums will be imported empty, and filled with cosmetics, talcum powder, or similar products for retail sale. The tubes will be imported with the caps assembled, and the ends opened so that the tubes can be filled with the appropriate product. The caps and sifter caps of the drums used to package talcum powder will not be assembled to the drums at the time of importation, since they would only have to be disassembled when packaging the powder. You imply that the drums, caps and sifter caps will be imported in equal numbers.

Even if the drums, caps and sifter caps will be imported in equal numbers, there is no evidence that such shipments would be anything more than bulk shipments of equal numbers of components that become part of an inventory, rather than being assembled immediately after importation. Lacking such evidence, we conclude that the drums, caps and sifter caps are separately classified.

The applicable subheading for the plastic drums and the plastic tubes and their assembled caps will be 3923.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for articles for the conveyance or packing of goods, of plastics, other. The rate of duty will be 3 percent ad valorem. The applicable subheading for the unassembled caps and sifter 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.

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 212-466-5580.


Gwenn Klein Kirschner
Chief, Special Products Division

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