CLA-2-39:OT:RR:NC:N1:119
Nancy Jiang
Clark Associates
2207 Old Philadelphia Pike
Lancaster, PA 17601
RE: The tariff classification of a beverage takeout container from China
Dear Ms. Jiang:
In your letter dated January 9, 2018 you requested a tariff classification ruling. Representative photos were submitted with your request.
The item in question is described as a hot or cold beverage container. Designed for one time use, this to-go container is comprised of a cardboard carry box with plastic pour spout and cap and an inner plastic pouch. The pouch incorporates a plastic valve which is used for both filling and emptying its contents and can hold from 1 liter to 3 gallons of liquid. In a conversation with this office, you verified that the pouches are available in both nylon and polyethylene and are capable of retaining the heat or coolness of the beverage inside. You also stated that the polyethylene pouches have an aluminum coating which helps to prevent the handler from burning themselves when hot beverages are being dispensed. This beverage takeout container is most commonly used for the purchase of coffee.
Tariff classification under the Harmonized Tariff Schedule of the United States (HTSUS) is governed by the principles set forth in the General Rules of Interpretation (GRIs) taken in order. The Explanatory Notes to the Harmonized Commodity Description and Coding System constitute the official interpretation of the HTSUS at the international level. The cardboard exterior carrier and the interior plastic pouch form a composite good whose classification is governed by GRI 3(b). In accordance with the Explanatory Notes for GRI 3(b), the essential character of a composite good 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 goods. The plastic pouch not only holds the beverage but also helps to maintain its desired temperature. As such, we find that the pouch plays the most significant role in the overall function of this takeout container and is the component which imparts the essential character to this composite good.
The applicable subheading for the takeout beverage container will be 3923.30.0090, HTSUS, Tariff Schedule of the United States (HTSUS), which provides for Articles for the conveyance or packing of goods, of plastic: stoppers, lids, caps and other closures, of plastic: Carboys, bottles, flasks and similar articles. The rate of duty will be 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 https://hts.usitc.gov/current.
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 April Cutuli at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division