I82366 I8 Ruling REVOKED

The tariff classification of a water bottle dispenser from China.

Issued July 5, 2002 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 “mini” water dispenser. The dispenser is comprised of a dispensing base and an inverted water bottle that essentially replicates in miniature a typical bottled water dispenser. You indicate that the dispenser is designed to hold and dispense the eight, eight ounce glasses of water that are generally recommended for daily drinking. Both the base and bottle are constructed of plastic and are imported shrink-wrapped and packaged together for retail sale. The base incorporates a hand-operated valve with a spout to control the flow of water from the storage bottle. A sample of the water dispenser was submitted.

CBP rationale

The applicable subheading for the water bottle dispenser 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 I82366 July 5, 2002 CLA-2-84:RR:NC:1:102 I82366 CATEGORY: Classification TARIFF NO.: 8481.80.5090 Ms. Lesa R. Hubbard J.C. Penney Purchasing Corporation P.O. Box 10001 Dallas, Texas 75301-0001 RE: The tariff classification of a water bottle dispenser from China. Dear Ms. Hubbard: In your letter dated June 4, 2002 you requested a tariff classification ruling on behalf of your client JCPenney Purchasing Corporation. The item in question is described as a “mini” water dispenser. The dispenser is comprised of a dispensing base and an inverted water bottle that essentially replicates in miniature a typical bottled water dispenser. You indicate that the dispenser is designed to hold and dispense the eight, eight ounce glasses of water that are generally recommended for daily drinking. Both the base and bottle are constructed of plastic and are imported shrink-wrapped and packaged together for retail sale. The base incorporates a hand-operated valve with a spout to control the flow of water from the storage bottle. A sample of the water dispenser was submitted. The applicable subheading for the water bottle dispenser 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. 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 646-733-3009. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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