CLA-2-39:OT:RR:NC:N4:422
Ms. Sally Gifford
Geodis US
5101 South Broad Street
Philadelphia, PA 19112
RE: The tariff classification of a plastic water bottle from China
Dear Ms. Gifford:
In your letter dated May 28, 2025, on behalf of your client, Primark US, you requested a tariff classification
ruling. A sample was submitted for our review and will be retained by this office.
The merchandise under consideration is identified in your letter as a plastic water bottle, style 991138401. It
is a three-dimensional plastic drinking vessel with a straw. It measures approximately 5 inches in height and
has a diameter of 4.50 inches, as measured at its widest points. The round, white water bottle showcases the
facial features of Jack Skellington, the skeletal character from Disney’s “The Nightmare Before Christmas”
movie.
The lid includes a black straw, and a removable, non-adjustable polyester webbing hand strap attached with
plastic clips located on each side of the lid. The plastic water bottle is made of a single-walled plastic with no
vacuum properties. The volume capacity is 18 ounces. The article glows in the dark and is intended for
household use for children ages four years and up.
In your request, you propose classification of the plastic water bottle, style 991138401, in subheading
3926.90.9989, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for which
provides for “other articles of plastics and articles of other materials of headings 3901 to 3914: other: other:
other.” We disagree. Plastic water bottles used in the home are classified in heading 3924. Therefore,
classification in subheading 3926.90.9989 is precluded.
The applicable subheading for the plastic water bottle, style 991138401, will be 3924.10.4000, 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.
The plastic water bottle, style 991138401, incorporates a motif associated with Halloween. Halloween is a
recognized holiday. See Park B. Smith Ltd. v. United States, 347 F.3d 922, 929 (CAFC, October 21, 2003).
As such, the item also meets the terms of subheading 9817.95.05, as it is a utilitarian article in the form of a
three-dimensional representation of a symbol or motif associated with a specific holiday in the United States.
U.S. Note 1 to Chapter 98, HTSUS, states: "The provisions of this chapter are not subject to the rule of
relative specificity in general rule of interpretation 3(a). Any article which is described in any provision in
this chapter is classifiable in said provision if the conditions and requirements thereof and of any applicable
regulations are met." Pursuant to U.S. Note 1 to Chapter 98, HTSUS, this item is correctly classified therein.
However, both subheading 9817.95.05 and subheading 3924.10.4000 must be reported for statistical purposes
with regard to this item, according to Statistical Note 1(a) of Chapter 98 Subchapter XVII. The applicable
subheading for the plastic water bottle, style 991138401, will be 9817.95.05, HTSUS, which provides for
articles classifiable in subheadings 3924.10….the foregoing meeting the descriptions set forth below:
utilitarian articles in the form of a three-dimensional representation of a symbol or motif clearly associated
with a specific holiday in the United States. The rate of duty will be free.
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)
Steven A. Mack
Director
National Commodity Specialist Division