Empty twist-up lip balm tubes of polypropylene with caps, 4.5 gram capacity, for cosmetics filling

GRI Reasoning

Step 1 – GRI 1: Heading-level analysis

Heading 3923 covers "Articles for the conveyance or packing of goods, of plastics; stoppers, lids, caps and other closures, of plastics." EN 39.23 explicitly lists "containers such as boxes, cases, crates, sacks and bags, casks, cans, carboys, bottles and flasks" as articles covered. An empty twist-up lip balm tube is a hollow plastic container designed to be filled with a cosmetic (lip balm) after importation — a classic packing/conveyance article of plastics. The cap imported with the tube is itself a closure of plastics, also enumerated in heading 3923.

Heading 3924 covers tableware, kitchenware, household articles, and hygienic/toilet articles of plastics. CBP ruling NY N229495 classified a plastic castle-shaped storage container as 3924.90.5650 ('Other household articles'), but that container was a decorative storage item, not a purpose-built cosmetic-filling tube. A plain twist-up lip balm tube is not analogous to household or toilet articles; its entire function is to serve as a package/dispenser for lip balm.

Heading 3926 is the catch-all for other articles of plastics not elsewhere specified. CBP ruling NY N350919 explicitly rejected classification of an empty cosmetic-use polyethylene packaging tube under 3926, holding instead for 3923, stating: "As it would be specified or included elsewhere, it would be excluded from classification under heading 3926." This directly controls.

Heading 9616 (powder puffs and pads) is plainly inapplicable — the product is a rigid plastic tube, not a puff or pad.

Step 2 – GRI 1 conclusion

The product is classified under heading 3923 at GRI 1 as an article for the conveyance or packing of goods, of plastics.

Step 3 – Subheading determination (GRI 6)

Within 3923, the applicable subheadings break out as:

• 3923.10: Boxes, cases, crates — not applicable (tube form)
• 3923.21/3923.29: Sacks and bags — not applicable
• 3923.30: Carboys, bottles, flasks and similar articles — possible, but a twist-up tube mechanism differs from a bottle/flask; CBP in N350919 used 3923.90 for a similar cosmetic tube, not 3923.30
• 3923.40: Spools, cops, bobbins — not applicable
• 3923.50: Stoppers, lids, caps and other closures — the cap alone could fall here, but the assembled tube+cap unit is properly classified by the tube (the essential article for conveyance)
• 3923.90.00: Other — residual; confirmed by NY N350919 for an empty cosmetic packaging tube

Within 3923.90.00, the 10-digit breakouts are:

• 3923.90.00.12/.14/.16: Buckets and pails — not applicable
• 3923.90.00.80: Other — correct; confirmed in NY N350919 (3923.90.0080 for empty cosmetic dropper tube sleeve)

Step 4 – Duty rate

Per verified HTS row for 3923.90.00: general rate = 3% ad valorem. Special rate = Free for enumerated FTA partners. Column 2 (other) = 80%. China is not an FTA partner, so the general rate (3%) applies for MFN, subject to any Section 301 / Chapter 99 overlay.

Step 5 – Chapter 99 overlay flag

The verified HTS footnote for 3923.90.00 references 9903.88.03 (Section 301 China tariff overlay). This must be verified and reported on the entry. NY N350919 also references 9903.01.25 for reciprocal tariff applicability (Korea origin); for China-origin goods, the applicable Chapter 99 provision(s) should be confirmed with a licensed broker at time of entry, as China-specific Section 301 rates are subject to change. These are overlay flags to verify — the rates are not invented here.

Step 6 – Annual duty estimate (indicative)

200,000 units × $0.12 = $24,000 customs value. At 3% general rate: ~$720 base duty. Section 301 / Chapter 99 overlays for China-origin goods will add significantly — broker verification required.