CLA-2-39:OT:RR:NC:N4:422
Ms. Wendy Shaukat
Newell Rubbermaid
3 Glenlake Parkway
Atlanta, GA 30328
RE: The tariff classification of plastic water bottle and a replacement filter from China
Dear Ms. Shaukat:
In your letter dated November 10, 2010, you requested a tariff classification ruling.
The submitted sample is identified as a Filterfresh personal water filtration bottle starter kit, Item# 1J54. This item is a drinking bottle with a screw-off lid that is constructed of polypropylene (PP) plastic material. There is a drinking spout at the top of the lid that is covered by a screw-off cap. The cap is attached to the bottle by a loop strap that is made of linear low density polyethylene (LLDPE) plastic material, so that even when the cap is unscrewed from the spout while drinking, it remains attached to the item.
The bottle measures approximately 9¾” in height, inclusive of the spout and cap, by 2¾” in diameter. Attached to the underside of the lid is a PP screw-off housing that incorporates a pleated non woven carbon filter that is designed to improve the taste of the water that will be consumed from the bottle. As you requested, the sample will be returned to you.
You have also requested a ruling for replacement filter packs, Item# 1J63, a sample of which was not submitted. You have informed this office by telephone that the filter packs will be comprised of the same filter that is incorporated into the submitted bottle sample and will be imported and sold without the bottle as a replacement filter for the bottle.
You have suggested that Item# 1J54 is correctly classified in subheading 8521.21.0000. However, we do not agree that this item is correctly classified in the subheading that you have suggested.
Item# 1J54 is a composite good within the meaning of General Rule of Interpretation 3. The essential character of the item is that which is indispensable to the functioning of the item. In this instance, the water bottle performs the necessary role of holding the water. The filter improves the taste of the water but is dependent upon the bottle to provide the water. In contrast, the water bottle continuously stores the water and provides a means, through the drinking spout in the lid, to consume the water, even if a depleted filter is not replaced. Therefore, it is the opinion of this office that the plastic water bottle provides the essential character within the meaning of GRI 3(b).
The applicable subheading for Item# 1J54 will be 3924.10.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tableware, kitchenware…of plastic: tableware and kitchenware: other. The rate of duty will be 3.4 percent ad valorem.
The applicable subheading for Item# 1J63 will be 8421.21.0000, HTSUS, which provides for filtering or purifying machinery and apparatus for liquids: for filtering or purifying water. The rate of duty will be free.
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