The tariff classification of the "Extreme Canteen" from China.
Issued January 21, 2004 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 3926.90.9880
Headings: 3926
Product description
The “Extreme Canteen” (Item #11319) is a plastic canteen with a textile strap. The canteen can hold 12 ounces of water, and it has a removable meal plate attached to the side. The included plastic fork/knife/flashlight combination article is stored in the slot located on the side of the canteen under the meal plate. These articles are classified together. The essential character is imparted by the canteen. You suggest classification as a toy. However, the canteen and the included articles are utilitarian articles that do not have amusement value.
CBP rationale
The applicable subheading for the Extreme 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 K82137 January 21, 2004 CLA-2-39:RR:NC:SP:221 K82137 CATEGORY: Classification TARIFF NO.: 3926.90.9880 Ms. Amy Schmerl Wild Planet Toys, Inc. 98 Battery Street, Suite 300 San Francisco, CA 94111 RE: The tariff classification of the “Extreme Canteen” from China. Dear Ms. Schmerl: In your letter dated December 19, 2003, you requested a tariff classification ruling. A sample was provided with your letter. The “Extreme Canteen” (Item #11319) is a plastic canteen with a textile strap. The canteen can hold 12 ounces of water, and it has a removable meal plate attached to the side. The included plastic fork/knife/flashlight combination article is stored in the slot located on the side of the canteen under the meal plate. These articles are classified together. The essential character is imparted by the canteen. You suggest classification as a toy. However, the canteen and the included articles are utilitarian articles that do not have amusement value. The applicable subheading for the Extreme 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
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