CLA-2-39:OT:RR:NC:N2:222

TARIFF NO. 3924.10.4000

Ms. Una Gauthier
Barthco International, Inc.
One CVS Drive
Woonsocket, RI 02895

RE: The tariff classification of a plastic bottle with a drinking spout, a hand-operated pump and a spray nozzle from China.

Dear Ms. Gauthier:

In your letter dated October 26, 2007, on behalf of CVS/Pharmacy, you requested a tariff classification ruling.

The submitted sample is identified as a Mist ‘N Sip X-treme Bottle, item number 445729. The bottle is made of plastic and designed with a pop-up drinking spout on the external surface of the top. The base of the bottle can be removed by screwing it off along its threaded internal surface. When the base is removed, the bottle can be filled with water through the bottom. The bottle also features a hand-operated pump, which is located on the external surface of one of its sides and a spray nozzle, which is located on the external surface of the top. Inside the bottle there is a plastic hose and valve which are attached to the externally located pump and spray nozzle through apertures.

A permanently affixed elastic carrying strap is attached to the side of the bottle that is opposite the side on which the pump is located. There is a paper label that is attached around the circumference of the bottle, on which words are printed that reference this item as “The Ultimate Portable Hydration System.” Also printed on the label are the words “Sip cools you on the inside” and “Mist cools you on the outside”.

The applicable subheading for item number 445729 will be 3924.10.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tableware, kitchenware…of plastics: tableware and kitchenware: other. The rate of duty will be 3.4 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 Gary Kalus at 646-733-3055.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division