M81774 M8 Ruling Active

The tariff classification of a plastic drinking bottle with a textile cover from China.

Issued April 5, 2006 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. The cover has a metallized lining and a Velcro type closure. The cover provides insulation and, by means of the strap, a way to carry the bottle. A locking D-shaped hook sewn onto the cover allows the bottle to be secured to a belt. There is a small zipper pouch on the textile cover to hold coins or other small articles. The bottle 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 drinking bottle with the textile cover will be 3926.90.9880, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics, other.

Full text

NY M81774 April 5, 2006 CLA-2-39:RR:NC:SP:221 M81774 CATEGORY: Classification TARIFF NO.: 3926.90.9880 Ms. Yvonne M. Whitley The Millwork Trading Co., Ltd. 1359 Broadway, 21st Floor New York, NY 10018 RE: The tariff classification of a plastic drinking bottle with a textile cover from China. Dear Ms. Whitley: In your letter dated March 9, 2006, on behalf of Limited Too, you requested a tariff classification ruling. The 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. The cover has a metallized lining and a Velcro type closure. The cover provides insulation and, by means of the strap, a way to carry the bottle. A locking D-shaped hook sewn onto the cover allows the bottle to be secured to a belt. There is a small zipper pouch on the textile cover to hold coins or other small articles. The bottle 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 drinking bottle with the textile cover will be 3926.90.9880, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics, other. The rate of duty will be 5.3 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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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