N025497 N0 Ruling Active

The tariff classification of the "Drinkwell" additional capacity reservoirs from China.

Issued April 29, 2008 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3926.90.9980

Headings: 3926

Product description

Pictures and descriptive literature were included with your letter. The Drinkwell additional capacity reservoirs are composed of plastic and are available in two sizes: 50-ounce and 70-ounce capacities. They are optional accessories designed to be attached to the Drinkwell pet fountain to provide additional capacity to the pet fountain’s original capacity of 50 ounces. This ruling applies only to the plastic reservoirs when they are imported separately from the pet fountain.

CBP rationale

The applicable subheading for the plastic additional capacity reservoirs will be 3926.90.9980, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics, other.

Full text

N025497 April 29, 2008 CLA-2-39:OT:RR:E:NC:SP:221 CATEGORY: Classification TARIFF NO.: 3926.90.9980 Ms. Debra Maloney Kamino International Transport, Inc. 514 Eccles Avenue South San Francisco, CA 94080 RE: The tariff classification of the “Drinkwell” additional capacity reservoirs from China. Dear Ms. Maloney: In your letter dated March 31, 2008, on behalf of Veterinary Ventures, Inc., you requested a tariff classification ruling. Pictures and descriptive literature were included with your letter. The Drinkwell additional capacity reservoirs are composed of plastic and are available in two sizes: 50-ounce and 70-ounce capacities. They are optional accessories designed to be attached to the Drinkwell pet fountain to provide additional capacity to the pet fountain’s original capacity of 50 ounces. This ruling applies only to the plastic reservoirs when they are imported separately from the pet fountain. The applicable subheading for the plastic additional capacity reservoirs will be 3926.90.9980, 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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