CLA-2-39:OT:RR:NC:N4:422
Dr. James Loging
Iatrical Innovations, LLC
103 Country Club Drive
Laurens, SC 29360
RE: The tariff classification of a plastic drinking container with lidded medicine container and a replacement lidded medicine container from China
Dear Dr. Loging:
In your letter dated September 20, 2010, you requested a tariff classification ruling.
The submitted samples are identified as Sippy Sure. Two samples were submitted; a drinking container with an internal medicine container and a replacement medicine container. Each is individually packaged for retail sale. All components are made of polypropylene (PP) plastic material. The drinking container is decorated with an undersea design, and features a screw-on lid with a drinking spout.
Attached to the bottom of the lid is a plastic snap-on lidded medicine container, which is also imported separately as a replacement item. Therefore, it will be described below. The drinking container with the internal medicine container is designed to keep medicine and a child’s beverage (neither of which are included with the importation) separate until he or she is ready to drink. As the child drinks his or her favorite beverage from the drinking container, it mixes with the medicine with which the medicine container will be filled, thereby concealing the medicine’s taste. The drinking container measures approximately 4” in height, not including the spout, approximately 3” in diameter at the top and approximately 2¼” in diameter at the bottom.
As stated above, you are also separately importing a component of the drinking container that you refer to as a “replacement valve and medicine bottle.” This component consists of the lidded medicine container that is designed to snap onto the bottom of the lid of the drinking container after filling with liquid medicine. The medicine container is molded to incorporate graduated measurement markings. The cover that fits onto the medicine container incorporates four circular openings; one to allow dispensing of the medicine into the spout of the drinking container lid, one to allow dispensing of the drink into that same spout, one to allow displacement of air in the medicine container and one to allow displacement of air in the drinking container. Each of these openings is sealed with a soft plastic membrane that incorporates an x-shaped slit. Although you describe the component as a replacement valve and medicine bottle, it does not have a valve mechanism that controls the flow of liquid or air. The movement of the air and liquid is accomplished solely by the slit openings in the membranes.
The applicable subheading for the Sippy Sure lidded drinking container with the internal lidded medicine container 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 duty rate will be 3.4 percent ad valorem.
The applicable subheading for the replacement lidded medicine container will be subheading 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/.
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