L81930 L8 Ruling Active

The tariff classification of a 5-gallon water canteen from China.

Issued January 26, 2005 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3926.90.9880

Headings: 3926

Product description

The 5-gallon water canteen is composed of polyethylene plastic, and it can be folded when empty for easy storage. It has a plastic screw-on cap and removable spout. It is designed to be used when camping. As you requested, the sample will be returned.

CBP rationale

The applicable subheading for the 5-gallon water 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 L81930 January 26, 2005 CLA-2-39:RR:NC:SP:221 L81930 CATEGORY: Classification TARIFF NO.: 3926.90.9880 Mr. Joseph R. Hoffacker Barthco Trade Consultants The Navy Yard 5101 S. Broad Street Philadelphia, PA 19112 RE: The tariff classification of a 5-gallon water canteen from China. Dear Mr. Hoffacker: In your letter dated January 12, 2005, on behalf of Big Lots Stores, Inc., you requested a tariff classification ruling. A sample was provided with your letter. The 5-gallon water canteen is composed of polyethylene plastic, and it can be folded when empty for easy storage. It has a plastic screw-on cap and removable spout. It is designed to be used when camping. As you requested, the sample will be returned. The applicable subheading for the 5-gallon water 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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