The tariff classification of a plastic canteen from China.
Issued October 28, 2002 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 3926.90.9880
Headings: 3926
Product description
Pictures were provided with your letter. The Flip Top Freezer Canteen (SKU 803800) is composed of molded plastics. The canteen has a flip top and a woven polyethylene textile strap. You suggest classification in heading 3924, which provides for tableware, kitchenware and other household articles. However, as you point out in your letter, the canteens are used primarily to convey water, and are not for use at the table or in the kitchen or household. Headquarters addressed the classification of plastic canteens in HQ 960399 of February 26, 1998, and ruled that plastic canteens are classified in subheading 3926.90.9880.
CBP rationale
The applicable subheading for the canteen will be 3926.90.9880, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics, other.
Full text
NY I87182 October 28, 2002 CLA-2-39:RR:NC:SP:221 I87182 CATEGORY: Classification TARIFF NO.: 3926.90.9880 Ms. Cari Grego Dollar Tree Stores, Inc. 500 Volvo Parkway Chesapeake, Virginia 23320 RE: The tariff classification of a plastic canteen from China. Dear Ms. Grego: In your letter dated October 4, 2002, you requested a classification ruling. Pictures were provided with your letter. The Flip Top Freezer Canteen (SKU 803800) is composed of molded plastics. The canteen has a flip top and a woven polyethylene textile strap. You suggest classification in heading 3924, which provides for tableware, kitchenware and other household articles. However, as you point out in your letter, the canteens are used primarily to convey water, and are not for use at the table or in the kitchen or household. Headquarters addressed the classification of plastic canteens in HQ 960399 of February 26, 1998, and ruled that plastic canteens are classified in subheading 3926.90.9880. The applicable subheading for the canteen will be 3926.90.9880, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics, other. The rate of duty will be 5.3 percent 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 Joan Mazzola at 646-733-3023. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
Ruling history
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