G89324 G8 Ruling Active

The tariff classification of water bottle base from Brazil

Issued April 4, 2001 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8481.80.5090

Headings: 8481

Product description

The item in question is described as a water bottle base used to hold inverted water bottles and dispense the bottled water. You indicate that the base is constructed of plastic and incorporates a hand-operated valve with nozzle. A photograph of the base was submitted.

CBP rationale

The applicable subheading for the water bottle base will be 8481.80.5090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other taps, cocks, valves and similar appliances, hand operated, of other materials.

Full text

NY G89324 April 4, 2001 CLA-2-84:RR:NC:1:102 G89324 CATEGORY: Classification TARIFF NO.: 8481.80.5090 Mr. Orlando Rodriquez Almacenes Pitusa PO Box 839, Hato Rey Station San Juan, Puerto Rico 00919-0839 RE: The tariff classification of water bottle base from Brazil Dear Mr. Rodriquez: In your letter dated March 16, 2001 you requested a tariff classification ruling. The item in question is described as a water bottle base used to hold inverted water bottles and dispense the bottled water. You indicate that the base is constructed of plastic and incorporates a hand-operated valve with nozzle. A photograph of the base was submitted. The applicable subheading for the water bottle base will be 8481.80.5090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other taps, cocks, valves and similar appliances, hand operated, of other materials. The duty rate will be 3 per cent ad valorem. Articles classifiable under subheading 8481.80.5090, HTSUS, which are products of Brazil are currently entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP, however, is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check the Customs Web site at www.customs.gov. At the Web site, click on "CEBB" and then search for the term "GSP". 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 Kenneth T. Brock at 212-637-7026. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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