CLA-2-39:OT:RR:NC:N4:422

Ms. Madisen Patanella
Dick's Sporting Goods
345 Court Street
Coraopolis, PA 15108

RE: The tariff classification of a plastic water bottle from China

Dear Ms. Patanella:

In your letter dated October 17, 2024, you requested a tariff classification ruling.

The item is the Nishiki Insulated Squeeze Water bottle, Style #NKA00155. You have indicated that the item is a double-walled insulated water bottle. The drinking vessel has a tapered cylindrical shape with a flat bottom. The water bottle has a body, a twist-off lid, and a pull-top drink spout. The body and the lid of the water bottle are made of 100% polypropylene (PP). The drink spout is made of silicone plastic material. The water bottle measures approximately 10.15 inches high by 3.07 inches long by 3.07 inches wide. The volume capacity is 24 ounces. The water bottle is intended for ages 13 years and up.

A sample was submitted with your ruling request and was forwarded to the Customs and Border Protection Laboratory for analysis. This analysis has been completed.

Laboratory analysis reveals that the sample water bottle is a double-walled insulated plastic water bottle with no vacuum properties. The water bottle is composed of three layers. A black colored inner layer consistent with polypropylene. A grey colored soft middle layer consistent with polyethylene which helps temperature retention, and a clear outer layer consistent with polypropylene.

The applicable subheading for the Nishiki Insulated Squeeze Water bottle, Style #NKA00155, will be 3924.10.4000, Harmonized Tariff Schedule, 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. Effective March 4, 2025, pursuant to U.S. Note 2(u) to Subchapter III, Chapter 99, all products of China and Hong Kong as provided by heading 9903.01.24, HTSUS, other than products classifiable under headings 9903.01.21, 9903.01.22, and 9903.01.23, HTSUS, will be subject to an additional 20 percent ad valorem rate of duty. At the time of entry, you must report the applicable Chapter 99 heading, i.e. 9903.01.24, in addition to subheading 9903.01.24, HTSUS, listed above.

Effective April 5, 2025, Executive Orders implemented “Reciprocal Tariffs.” All imported merchandise must be reported with either the Chapter 99 provision under which the reciprocal tariff applies or one of the Chapter 99 provisions covering exceptions to the reciprocal tariffs. At this time products from all countries will be subject to an additional 10 percent ad valorem rate of duty. At the time of entry, you must report the Chapter 99 heading applicable to your product classification, i.e. 9903.01.25, in addition to subheading 3924.10.4000, HTSUS, listed above.

The tariffs and additional duties cited above are current as of this ruling’s issuance. 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 at https://hts.usitc.gov/.

The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.

This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Dana L. Giammanco at [email protected].
Sincerely,

(for)
James Forkan
Acting Director
National Commodity Specialist Division