CLA-2 OT:RR:CTF:TCM H040033 RM
Larry T. Ordet, Esq.
Sandler, Travis & Rosenberg, P.A.
5200 Blue Lagoon Drive
Miami, FL 33126
RE: Tariff Classification of the Camelbak® Sterile Bottle
Dear Mr. Ordet:
This is in response to your letter, dated August 25, 2008, to United States Customs and Border Protection (“CBP”) in which you requested a binding ruling on behalf of Camelbak Products, LLC, regarding the classification of the Camelbak® Sterile Bottle under the Harmonized Tariff Schedule of the United States (“HTSUS”).
FACTS:
Camelbak Products, LLC, proposes to import the Camelbak® Sterile Bottle, a plastic water bottle with an ultraviolet (“UVc”) light insert, designed to treat water for consumption. As shown in the submitted photographs, the light insert is incorporated into the cap of the bottle. According to the submitted information and our research, UVc light may be used to kill bacteria, viruses and other microorganisms present in water.
The water treatment process using the Camelbak® Sterile Bottle requires the user to complete three steps. First, the user fills the bottle with water and closes the bottle using the cap containing the UVc light insert. Second, the user presses a button located on the top of cap for two seconds to start the UVc light cycle. The user must then invert the bottle and swirl the water in the bottle for approximately 80 seconds. The user may then consume the treated water. You indicated in your submission that the UVc light insert represents more than 90 percent of the FOB cost of the finished good.
ISSUE:
What is the proper classification of the Camelback Sterile Bottle under the HTSUS?
LAW AND ANALYSIS:
The classification of merchandise under the HTSUS is governed by the General Rules of Interpretation ("GRIs"). GRI 1 provides, in part, that "for legal purposes, classification shall be determined according to terms of the headings and any relative section or chapter notes[.]" In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs may then be applied in order.
The HTSUS provision under consideration is as follows:
8421 Centrifuges, including centrifugal dryers; filtering or purifying machinery and apparatus, for liquids or gases; parts thereof:
Filtering or purifying machinery and apparatus for liquids:
8421.21.00 For filtering or purifying water …
The Harmonized Commodity Description and Coding System Explanatory Notes (“ENs”) constitute the official interpretation of the HTSUS. While not legally binding nor dispositive, the ENs provide a commentary on the scope of each heading of the HTSUS and are generally indicative of the proper interpretation of these headings. See T.D. 89-80, 54 Fed. Reg. 35127 (August 23, 1989). The ENs to heading 8421, HTSUS, state, in relevant part:
(II) FILTERING OR PURIFYING MACHINERY AND APPARATUS, FOR LIQUIDS OR GASES
Much of the filtration or purification plant [sic] of this heading is [sic] purely static equipment with no moving parts. The heading covers filters and purifiers of all types (physical or mechanical, chemical, magnetic, electro-magnetic, electrostatic, etc.). The heading covers not only large industrial plant [sic], but also filters for internal combustion engines and small domestic appliances …
You contend in your submission that the water bottle is classified in heading 8421, HTSUS, as purifying apparatus in accordance with GRI 3(b) because it consists of two components – a plastic water bottle classified in heading 3926, HTSUS, and a UVc light insert classified in heading 8421, HTSUS – and because you believe that there is no single HTSUS provision that describes the good. To this end, you submit that the essential character of the merchandise is imparted by the UVc light insert because “[t]he role played by the filtration/purification device in the function of the goods is paramount … It is also evidenced by the fact that [it] represents more than 90% of the FOB cost of the finished good.” In support of this argument, you cite New York Ruling Letter (“NY”) I86855, dated October 4, 2002, wherein CBP classified a water purifier composed of a stainless steel chamber and a quartz sleeve housing a UV lamp in heading 8421, HTSUS.
The Camelbak® Sterile Bottle is a water treatment device that purifies water by means of ultraviolet germicidal irradiation. Thus, we agree that the merchandise is classified heading 8421, HTSUS, as purifying apparatus for liquids. However, we reach this conclusion by application of GRI 1 because the text of heading 8421, HTSUS, describes the product in its entirety. Our determination is in keeping with the ENs to heading 8421, HTSUS, which explain that the heading covers purifiers of all types, including small domestic appliances. Accordingly, GRI 3 need not be considered.
HOLDING:
By application of GRI 1, the Camelbak® Sterile Bottle is classified in heading 8421, specifically in subheading 8421.21.00, HTSUS, which provides for, in relevant part: “[F]iltering or purifying machinery and apparatus, for liquids or gases …: Filtering or purifying machinery and apparatus for liquids: For filtering or purifying water.” The 2008 column one, general rate of duty is Free.
Duty rates are provided for convenience only and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on the World Wide Web at www.usitc.gov/tata/hts/.
A copy of this ruling letter should be attached to the entry documents filed at the time the goods are entered. If the documents have been filed without a copy, this ruling should be brought to the attention of the CBP officer handling the transaction.
Sincerely,
Gail A. Hamill, Chief
Tariff Classification and Marking Branch