Empty double-wall PP plastic cosmetic cream jars, 50 milliliter, with screw lids and inner seals

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."* Empty jars sold as packaging for cosmetic cream are quintessentially articles for the packing of goods. The jars are not yet filled; their commercial purpose at the time of importation is to serve as containers.

Heading 3924 covers *"tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics."* CBP has occasionally placed cosmetic/toilet accessory containers here when they are considered finished consumer toilet articles rather than generic packing articles. The double-wall construction and inner seal are features associated with finished consumer cosmetic packaging, which could support this argument.

Resolution: Chapter 39 Note 2(ij) excludes from Chapter 39 articles of heading 3924, so the headings are mutually exclusive. The critical question is whether the jar's primary character at import is that of a *packing article* (3923) or a *toilet article* (3924). Because the jars are imported empty in bulk (120,000 units at $0.35 each), their commercial identity at the time of importation is as packaging stock, not as finished toilet articles placed in consumer hands. This supports 3923 over 3924 under GRI 1.

Step 2 – GRI 1/6: Subheading selection within 3923

Within heading 3923 the enumerated subheadings are:

• 3923.10 – Boxes, cases, crates and similar articles
• 3923.21/3923.29 – Sacks and bags
• 3923.30 – Carboys, bottles, flasks and similar articles
• 3923.40 – Spools, cops, bobbins and similar supports
• 3923.50 – Stoppers, lids, caps and other closures
• 3923.90 – Other

A screw-lid cosmetic cream jar is not a box/case/crate, sack/bag, bottle/flask (bottles typically have a narrow neck relative to body), spool, or closure. It falls into 3923.90 – Other.

Note: The screw lid itself could fall under 3923.50 as a closure, but the product is described as a jar *with* a lid (i.e., the complete jar assembly), not the lid alone.

Step 3 – Statistical suffix within 3923.90.00

The verified HTS rows show three statistical break-outs under 3923.90.00:

• .12, .14, .16 – Buckets and pails (with capacity ranges)
• .80 – Other

A cosmetic cream jar is not a bucket or pail. The correct 10-digit code is 3923.90.00.80.

Step 4 – Duty rates

| Layer | Rate |

|---|---|

| Column 1 General (3923.90.00) | 3% |

| Special (China is not a GSP/FTA beneficiary relevant here) | N/A |

| Column 2 ("other") | 80% |

| Section 301 overlay flag | 9903.88.03 footnote present on 3923.90.00 → additional +25% for Chinese-origin goods (subject to verification of current applicability and any active exclusions) |

Effective estimated duty for China-origin goods (absent exclusion): 3% + 25% = 28% ad valorem (general + Section 301 List 3). Broker must confirm current 9903.88.03 applicability and any executive-order modifications in effect at time of entry.

Step 5 – Alternative: 3924.90.56.50

If CBP determines the jars are toilet/hygienic articles, the applicable code would be 3924.90.56.50 (Other under 3924.90.56, which covers "Other" plastic household/toilet articles). The general rate there is also 3.4%, with a 9903.88.15 Section 301 overlay (+7.5% List 4A). This would result in a lower Section 301 burden (7.5% vs. 25%), making the 3924 classification actually more favorable to the importer—another reason to seek a binding ruling or broker opinion.

Step 6 – No supplied CBP rulings

No CBP ruling numbers were provided in the verified evidence. None are cited.