&&According to the sample and information submitted, the products are two-piece plastic bottle caps measuring approximately 32 mm in diameter. They are used for bottles containing drinkable yogurt.

&&Heading 39.23 provides for articles for the conveyance or packing of goods, of plastics; stoppers, lids, caps and other closures, of plastics. Subheading 3923.50 specifically provides for stoppers, lids, caps and other closures. The subject of this ruling meets the terms of the heading and subheading.&&&&You have requested also requested a ruling on whether the goods would be entitled to the benefits provided under tariff number 9903.00.00 "articles and materials that enter into the cost of manufacture or repair of the following, and articles for use in the following: machinery for filling bottles, for use in the beverage industry." As specified in Departmental Memorandum D11-8-5 End-use Program, the expression "for use in," must be interpreted in accordance with the definition in subsection 2(1) of the Customs Tariff. The articles described in the tariff item must be wrought or incorporated into, or attached to, other goods referred to in the same item.&&&&Based on the information submitted, it is determined that plastic caps for bottles containing drinkable yogurt are not wrought or incorporated into, or attached to the machinery for filling bottles, and therefore do not satisfy the provisions of tariff item 9903.00.00.&&