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

Troy D Crago
Atico International USA, Inc.
501 South Andrews Avenue
Fort Lauderdale, FL 33301

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

Dear Mr. Crago:

In your letter dated June 23, 2008 you requested a tariff classification ruling.

The submitted illustration depicts two items. Each of these items is identified as a Plastic Water Bottle. One of these items is further identified as Item Number A038TA01608 and the other is identified as Item Number A038TA01609. Each of these items is made of polyvinyl chloride (PVC) plastic material and each has a handle for easy carrying. Situated at the top of each of these items is a drinking spout that is covered by a cap.

Item Number A038TA01608 has a 2.2 liter capacity and measures 5-1/4” in diameter by 10-1/4” in height. Item Number A038TA01609 has a 1 liter capacity and measures 4-1/8” in diameter by 8-1/4” in height.

The applicable subheading for Item Number A038TA01608 and Item Number A038TA01609 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