M82848 M8 Ruling Active

The tariff classification of hipSips™ water bottles from China

Issued May 18, 2006 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3926.90.9880

Headings: 3926

Product description

The styles include the SportTech, Fashion, Diva, and My Stuff. All four water bottle styles are composed of polypropylene plastic and have a textile bottle wrap for insulation, protection and convenience. Each water bottle has a pop-up valve drinking spout. Each wrap incorporates one or more design features such as small pockets, mirrors, or carrying straps. The water bottles are packaged for retail sale with accessories to decorate or personalize the bottles. These accessories include a mini permanent marker to write the bottle owner’s name on the included paper “personalization strips” for placement within the clear window pocket of the water bottle cover or to decorate the cap cover. Sixteen self-adhesive imitation rhinestones are included to decorate the water bottle covers. An acrylic elastic-strung bracelet, designed and constructed to fit on the water bottle neck, is included and so positioned when imported. The water bottles, covers and accessories are packaged for retail sale prior to importation, and they are classified together as a set in the tariff provision applicable to the article that imparts the essential character. The essential character is imparted by the water bottle. As you requested, the samples will be returned.

CBP rationale

The applicable subheading for the water bottles and their accessories will be 3926.90.9880, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics, other.

Full text

NY M82848 May 18, 2006 CLA-2-39:RR:NC:N2:221 M82848 CATEGORY: Classification TARIFF NO.: 3926.90.9880 Mr. John S. Rode Rode & Qualey 55 West 39th Street New York, NY 10018 RE: The tariff classification of hipSips™ water bottles from China Dear Mr. Rode: In your letter dated April 17, 2006, on behalf of Rubbermaid Foodservice Products, you requested a tariff classification ruling. Four sample water bottles were provided with your letter. The styles include the SportTech, Fashion, Diva, and My Stuff. All four water bottle styles are composed of polypropylene plastic and have a textile bottle wrap for insulation, protection and convenience. Each water bottle has a pop-up valve drinking spout. Each wrap incorporates one or more design features such as small pockets, mirrors, or carrying straps. The water bottles are packaged for retail sale with accessories to decorate or personalize the bottles. These accessories include a mini permanent marker to write the bottle owner’s name on the included paper “personalization strips” for placement within the clear window pocket of the water bottle cover or to decorate the cap cover. Sixteen self-adhesive imitation rhinestones are included to decorate the water bottle covers. An acrylic elastic-strung bracelet, designed and constructed to fit on the water bottle neck, is included and so positioned when imported. The water bottles, covers and accessories are packaged for retail sale prior to importation, and they are classified together as a set in the tariff provision applicable to the article that imparts the essential character. The essential character is imparted by the water bottle. As you requested, the samples will be returned. The applicable subheading for the water bottles and their accessories 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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