This ruling has been revoked and is no longer current.
Superseded by {H044959}.
The tariff classification of a water bottle dispenser from China.
Issued December 12, 2005 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardL8 L89010 (December 12, 2005)
Tariff classification
HTS codes: 8481.80.5090
Headings: 8481
Product description
The item in question is described as a “Penguin Water Dispenser”, item number 943022. The dispenser is comprised of a dispensing base, which is in the shape of a penguin, and an inverted water bottle. Both the base and bottle are constructed of plastic and are imported packaged together for retail sale. The base incorporates a hand-operated valve with a spout to control the flow of water from the storage bottle. A sample of the water dispenser was submitted.
CBP rationale
The applicable subheading for the water bottle dispenser will be 8481.80.5090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other taps, cocks, valves and similar appliances, hand operated, of other materials.
Full text
NY L89010 December 12, 2005 CLA-2-84:RR:NC:1:102 L89010 CATEGORY: Classification TARIFF NO.: 8481.80.5090 Ms. Lorianne Aldinger Rite Aid Corporation P.O. Box 3165 Harrisburg, PA 17105 RE: The tariff classification of a water bottle dispenser from China. Dear Ms. Aldinger: In your letter dated November 15, 2005 you requested a tariff classification ruling on behalf of Rite Aid Corporation. The item in question is described as a “Penguin Water Dispenser”, item number 943022. The dispenser is comprised of a dispensing base, which is in the shape of a penguin, and an inverted water bottle. Both the base and bottle are constructed of plastic and are imported packaged together for retail sale. The base incorporates a hand-operated valve with a spout to control the flow of water from the storage bottle. A sample of the water dispenser was submitted. The applicable subheading for the water bottle dispenser will be 8481.80.5090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other taps, cocks, valves and similar appliances, hand operated, of other materials. The duty rate will be 3 per cent 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 Kenneth T. Brock at 646-733-3009. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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