CLA-2-39:OT:RR:NC:N4:421
Ms. Ruth Texeira
Columbia Sportswear Company
14375 SW Science Park Drive
Portland, Oregon 97229
RE: The tariff classification of water bottles from Taiwan and water bottle holders and waist packs from the Philippines.
Dear Ms. Texeira:
In your letter dated June 9, 2010, you requested a tariff classification ruling.
Two samples were provided with your letter. As you requested, the samples will be returned. Article OU4075 is a 22-ounce polypropylene plastic water bottle fitted inside a textile bottle holder. The water bottle has a screw-on lid and a push/pull spout. The holder consists of two textile straps, a soft textile handle and a zippered pouch. The straps encircle the bottle, one fitting around the neck and one fitting around the base. The straps are connected at one side by a padded textile carrying strap measuring approximately 5 ½ inches in length and 1 ½ inches in width. The straps are connected at the other side by a small zippered pocket that can hold change or keys. Most of the bottle is exposed. The water bottle is made in Taiwan and the holder is made in the Philippines.
Classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is in accordance with the General Rules of Interpretation (GRIs), taken in order. GRI 3(b) provides that composite goods made up of different materials or components shall be classified as if they consisted of the material or component which gives them their essential character, which may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article. The water bottle and fitted holder form a composite article, with the water bottle imparting the essential character.
The applicable subheading for Article OU4075, the 22-ounce water bottle fitted in the textile holder, 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.
Article OU4071 is a padded nylon textile waist bag. The bag is constructed with one zipper top mesh pocket and several elastic top mesh pockets. It also includes an open padded compartment that contains a 22 ounce polypropylene water bottle. The compartment is not specially fitted for the included water bottle and may fit a large variety of drinking bottles. The water bottle has a screw-on lid and push/pull spout. The waist pack is made in the Philippines and the water bottle is made in Taiwan. The bottle is separately classifiable from the waist pack.
The applicable subheading for the padded nylon waist pack, Article OU4071, will be 4202.92.3031, HTSUS, which provides for travel, sports, and similar bags, with outer surface of man-made textile materials. The rate of duty will be 17.6% ad valorem.
The applicable subheading for the 22-ounce water bottle, Article OU4071, will be 3926.90.9980, 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/.
You have also inquired about country of origin marking requirements. You ask if it necessary to show the separate countries of origin for the bottles, the holders and the waist packs, since they are made in different countries.
The marking statute, section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly and permanently as the nature of the article (or its container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article.
As provided in section 134.41(b), Customs Regulations (19 CFR 134.41(b)), the country of origin marking is considered conspicuous if the ultimate purchaser in the U.S. is able to find the marking easily and read it without strain.
With regard to the permanency of a marking, section 134.41(a), Customs Regulations (19 CFR 134.41(a)), provides that as a general rule marking requirements are best met by marking worked into the article at the time of manufacture. For example, it is suggested that the country of origin on metal articles be die sunk, molded in, or etched. However, section 134.44, Customs Regulations (19 CFR 134.44), generally provides that any marking that is sufficiently permanent so that it will remain on the article until it reaches the ultimate purchaser unless deliberately removed is acceptable.
Neither the bottles nor the waist packs lose their identities when they are packaged and sold together. They remain separate articles and, since they are made in different countries, each must be marked to show the country of origin.
The waist bag and the textile bottle holder are both marked with sewn in labels indicating that they are made in the Philippines. The location of the label on OU 4071 is not conspicuous upon casual observation, but you indicate that the label on the imported bags will be sewn in a more conspicuous location. The sample bottles are not marked with the country of origin. You suggest marking the water bottles on the bottom with a sticker that is not easily removed. Marking the bottles as you suggest will be an acceptable country of origin marking as long as the adhesive is sufficiently permanent that the sticker will remain on the bottle until it reaches the ultimate purchaser.
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