CLA-2-39:OT:RR:NC:N4:422
Mr. Charles E. Godfrey
Aegis International Inc.
23 Serenity Court
Southampton, NJ 08088
RE: The tariff classification of a plastic water bottle from the United Kingdom
Dear Mr. Godfrey:
In your letter dated September 23, 2021, on behalf of your client, WTG North America LLC, you requested a tariff classification ruling. Photographs were submitted along with your ruling request.
The item under consideration is identified in your letter as a plastic water bottle with a filtration cap. The article consists of a body, lid with cap, filter casing, and a carbon filter. The body of the water bottle, outer trim, and cap are all made of plastic. The item is available in two sizes, and both are cylindrical and black. There is a drinking spout at the top of the lid that is covered by a screw-off cap. One plastic bottle is approximately 22 centimeters high (cm) and has a volume capacity of 75 centiliters (cl). The filtration cap and lid are black having a red trim. The second article is approximately 20 centimeters high and has a volume capacity of 50 centiliters. The filtration cap and lid are black. Each bottle features an image of the world, printed with the words “Water To Go.” The bottle is designed to contain beverages such as water, juice, etc.
The housing for the filter is a pleated, cylindrical casing composed of polyethylene terephthalate (PET). It consists of nano-size glass rods that are layered to create a mesh. This mesh has been treated with activated charcoal. You have indicated that a carbon filter is imported with each plastic water bottle and is located in the housing of each bottle. The filter is designed to improve the taste of the water when consumed from the bottle.
The water bottle 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 critical 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 the plastic water bottle, will be 3924.10.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Tableware, kitchenware, other household articles and hygienic or toilet articles, 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 the 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 Dana L. Giammanco at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division