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The tariff classification of plastic drinking bottles from China.
Issued October 27, 2005 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardL8 L87974 (October 27, 2005)
Tariff classification
HTS codes: 3924.10.4000, 3926.90.9880
Product description
You have submitted three samples of plastic bottles. The first sample is identified as style number SW-51472, a Flip-top Freezer Canteen. The canteen bottle is made of molded polypropylene plastic with a textile strap. The textile strap is permanently affixed to a plastic ring around the neck of the canteen bottle. A plastic freezer core filled with non-toxic water fits inside the canteen bottle. The freezer core is designed to be removed from the bottle, cooled in a refrigerator freezer, and then used to keep the beverage in the canteen cool. The canteen bottle top is a twist on/off style with a built-in plastic flip-up straw. The canteen measures approximately 6 inches high by 4 ¾ inches wide. The second sample is identified as style number SW-51474, a 12-oz. Bottle with a Freezer Core. The twist on/off style top is designed with a flip-top cap. A plastic freezer core attached to the cap is included inside the bottle. The removable plastic freezer core is filled with non-toxic water. The third sample is identified as style number 61101505, a 16-oz. Sipper Bottle with a drinking straw. It is composed of polypropylene plastic. The bottle top is designed with a built-in plastic drinking straw. The straw folds down in the lid when not in use. Foam EVA plastic has been permanently affixed around the middle of the bottle to provide a non-slip grip. The samples are returned as you requested.
CBP rationale
The applicable subheading for style number SW-51474, the 12 ounce bottle with freezer core, and style number 61101505, the 16 ounce sipper bottle with drinking straw, will be 3924.10.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for tableware, kitchenware, other household articles…of plastics: tableware and kitchenware: other. The applicable subheading for style number SW-51472, the flip-top freezer canteen, will be 3926.90.9880, HTS, which provides for other articles of plastics, other.
Full text
NY L87974 October 27, 2005 CLA-2-39:RR:NC:SP:221 L87974 CATEGORY: Classification TARIFF NO. 3924.10.4000; 3926.90.9880 Ms. Susanne Shanteau Dollar General Corporation 100 Mission Ridge Goodlettsville, TN 37072-2170 RE: The tariff classification of plastic drinking bottles from China. Dear Ms. Shanteau: In your undated letter, which was received in this office on October 4, 2005, you requested a classification ruling. You have submitted three samples of plastic bottles. The first sample is identified as style number SW-51472, a Flip-top Freezer Canteen. The canteen bottle is made of molded polypropylene plastic with a textile strap. The textile strap is permanently affixed to a plastic ring around the neck of the canteen bottle. A plastic freezer core filled with non-toxic water fits inside the canteen bottle. The freezer core is designed to be removed from the bottle, cooled in a refrigerator freezer, and then used to keep the beverage in the canteen cool. The canteen bottle top is a twist on/off style with a built-in plastic flip-up straw. The canteen measures approximately 6 inches high by 4 ¾ inches wide. The second sample is identified as style number SW-51474, a 12-oz. Bottle with a Freezer Core. The twist on/off style top is designed with a flip-top cap. A plastic freezer core attached to the cap is included inside the bottle. The removable plastic freezer core is filled with non-toxic water. The third sample is identified as style number 61101505, a 16-oz. Sipper Bottle with a drinking straw. It is composed of polypropylene plastic. The bottle top is designed with a built-in plastic drinking straw. The straw folds down in the lid when not in use. Foam EVA plastic has been permanently affixed around the middle of the bottle to provide a non-slip grip. The samples are returned as you requested. The applicable subheading for style number SW-51474, the 12 ounce bottle with freezer core, and style number 61101505, the 16 ounce sipper bottle with drinking straw, will be 3924.10.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for tableware, kitchenware, other household articles…of plastics: tableware and kitchenware: other. The rate of duty will be 3.4 percent ad valorem. The applicable subheading for style number SW-51472, the flip-top freezer canteen, will be 3926.90.9880, 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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