CLA-2-39:OT:RR:NC:N2:222
Ms. Amy Morgan
Costco Wholesale Corporation
999 Lake Drive
Issaquah, WA 98027
RE: The tariff classification of a plastic water bottle from China
Dear Ms. Morgan:
In your letter dated August 1, 2008, you requested a tariff classification ruling.
The submitted sample is identified as a Contigo AUTOSEAL Water Bottle, item number 118135. This item is a 32 oz bottle made of polycarbonate (PC) plastic material with a lid made of acrylonitrile-butadiene-styrene (ABS) plastic material. Incorporated into the lid is a button that, when depressed, removes a plastic block from the drinking spout, thereby opening the spout and allowing the user to drink from the bottle. The spout remains open until the user releases the button, which returns the plastic block to its original location behind the drinking spout, thereby closing the spout.
Also incorporated into the lid is a molded plastic loop with a hinged section. The hinged section can be pushed open to allow the loop to clip around a bag strap for hands-free portability. When the hinged section is released, it snaps back into place, thereby closing the loop. As you requested, the sample will be returned to you.
You have suggested that this item would be correctly classified in subheading 3924.10.4000. You have cited New York Ruling N019128 dated November 28, 2007, to support your opinion. You have also cited New York Ruling N015912 dated August 29, 2007, which classified a water bottle in subheading 3926.90.9980, which you have suggested would not be the correct classification for the instant water bottle.
We agree that the instant water bottle would be correctly classified in the subheading that you suggest. The water bottle that was the subject of New York Ruling N015912 included a fitted cover composed of neoprene rubber that was laminated on both sides with knit fabric. Customs has considered water bottles with covers or carrying cases to be more akin to canteens and therefore more specifically designed for travel than for use as tableware. The instant water bottle does not have a carrying case or cover.
The applicable subheading for item number 118135 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