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NY R04493

August 18, 2006

CLA-2-39:RR:E:NC:SP:221 R04493


TARIFF NO.: 3926.90.9880; 3923.50.0000

Mr. Klaus R. Liedtke
TLC Plastics Group, LLC
1840 Mason Avenue
Daytona Beach, FL 32117

RE: The tariff classification of plastic spouts with caps from India.

Dear Mr. Liedtke:

In your letter dated July 27, 2006, you requested a tariff classification ruling.

The submitted illustration depicts plastic parts identified as fitments with caps (spouts) that will be used to weld on a stand-up pouch. These are threaded spouts with caps that will be bonded to containers for liquids. You may also import plastic caps used to close a water bottle.

The applicable subheading for the threaded plastic spouts with caps, or for spouts imported separately, will be 3926.90.9880, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics, other. The general rate of duty will be 5.3 percent ad valorem.

The applicable subheading for the plastic caps used to close a water bottle, or for any spout caps that might be imported separately, will be 3923.50.0000, HTSUS, which provides for stoppers, lids, caps and other closures, of plastics. The general rate of duty will be 5.3 percent ad valorem.

Articles classifiable under subheading 3923.50.0000 or 3926.90.9880, HTSUS, which are products of India may be entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check our Web site at www.cbp.gov and search for the term "GSP".

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 World Wide Web at http://www.usitc.gov/tata/hts/.

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 646-733-3023.


Robert B. Swierupski

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