K82067 K8 Ruling Active

The tariff classification of a plastic water bottle with a textile cover from Hong Kong.

Issued January 14, 2004 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3926.90.9880

Headings: 3926

Product description

The bottle has a twist cap with a pop-up spout. A tube inside the bottle is designed to be filled with water and frozen to help keep the beverage cold. The textile cover provides insulation and, by means of the shoulder strap, a means of carrying the bottle. There is a small zipper pouch on the textile cover. The bottle, freezer tube and cover are classified together. The essential character is imparted by the bottle. As you requested, the sample will be returned.

CBP rationale

The applicable subheading for the plastic water bottle with the freezer tube and textile cover will be 3926.90.9880, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics, other.

Full text

NY K82067 January 14, 2004 CLA-2-39:RR:NC:SP:221 K82067 CATEGORY: Classification TARIFF NO.: 3926.90.9880 Ms. Darlene D. Jones Schenker, Inc. 192 Ballard Court, Suite 200 Virginia Beach, VA 23462 RE: The tariff classification of a plastic water bottle with a textile cover from Hong Kong. Dear Ms. Jones: In your letter dated December 17, 2003, on behalf of Rubbermaid Inc., you requested a tariff classification ruling. A sample provided with your letter is a plastic water bottle with a textile cover. The bottle has a twist cap with a pop-up spout. A tube inside the bottle is designed to be filled with water and frozen to help keep the beverage cold. The textile cover provides insulation and, by means of the shoulder strap, a means of carrying the bottle. There is a small zipper pouch on the textile cover. The bottle, freezer tube and cover are classified together. The essential character is imparted by the bottle. As you requested, the sample will be returned. The applicable subheading for the plastic water bottle with the freezer tube and textile cover 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

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