N031727 N0 Ruling Active

The tariff classification of a plastic water bottle from China

Issued July 23, 2008 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3924.10.4000

Headings: 3924

Product description

The submitted illustration depicts two items. Each of these items is identified as a Plastic Water Bottle. One of these items is further identified as Item Number A038TA01608 and the other is identified as Item Number A038TA01609. Each of these items is made of polyvinyl chloride (PVC) plastic material and each has a handle for easy carrying. Situated at the top of each of these items is a drinking spout that is covered by a cap. Item Number A038TA01608 has a 2.2 liter capacity and measures 5-1/4” in diameter by 10-1/4” in height. Item Number A038TA01609 has a 1 liter capacity and measures 4-1/8” in diameter by 8-1/4” in height.

CBP rationale

The applicable subheading for Item Number A038TA01608 and Item Number A038TA01609 will be 3924.10.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tableware, kitchenware…of plastics: tableware and kitchenware: other.

Full text

N031727 July 23, 2008 CLA-2-39:OT:RR:E:NC:N2:222 CATEGORY: Classification TARIFF NO.: 3924.10.4000 Troy D Crago Atico International USA, Inc. 501 South Andrews Avenue Fort Lauderdale, FL 33301 RE: The tariff classification of a plastic water bottle from China Dear Mr. Crago: In your letter dated June 23, 2008 you requested a tariff classification ruling. The submitted illustration depicts two items. Each of these items is identified as a Plastic Water Bottle. One of these items is further identified as Item Number A038TA01608 and the other is identified as Item Number A038TA01609. Each of these items is made of polyvinyl chloride (PVC) plastic material and each has a handle for easy carrying. Situated at the top of each of these items is a drinking spout that is covered by a cap. Item Number A038TA01608 has a 2.2 liter capacity and measures 5-1/4” in diameter by 10-1/4” in height. Item Number A038TA01609 has a 1 liter capacity and measures 4-1/8” in diameter by 8-1/4” in height. The applicable subheading for Item Number A038TA01608 and Item Number A038TA01609 will be 3924.10.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tableware, kitchenware…of plastics: tableware and kitchenware: other. The rate of duty will be 3.4 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 Gary Kalus at 646-733-3055. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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