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

Ms. Roxanne Peiffer
Norman G. Jensen Inc.
3050 Metro Drive, Suite 300
Minneapolis, MN 55425

RE: The tariff classification of a water bottle from China.

Dear Ms. Peiffer:

In your letter dated August 13, 2007, on behalf of Griffin Marketing & Promotions, you requested a tariff classification ruling. The sample that you submitted is being returned as requested.

The sample is a half-liter water bottle composed of polyethylene plastic that is intended for long term use. The bottle has a plastic cap and plastic pop-up drinking spout. It has a fitted cover composed of neoprene rubber that is laminated on both sides with knit fabric. A five-inch length of textile webbing is attached flush to one side of the cover. The webbing is sewn to the cover at the top and bottom, allowing a belt or strap to be laced through the open middle. A plastic snap hook at the top of the webbing functions as a fastening device that can attach the bottle to a belt, backpack or bag. The water bottle and cover are classified together in the tariff provision applicable to the component that imparts the essential character to the product. The plastic water bottle imparts the essential character.

The applicable subheading for the water bottle with its cover will be 3926.90.9980, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics, other. The rate of duty will be 5.3 percent ad valorem.

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.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division