N093822 N0 Ruling Active

The tariff classification of a plastic water bottle from China

Issued March 10, 2010 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3924.10.4000

Headings: 3924

Product description

The submitted illustration depicts an item that is identified as a Tritan plastic water bottle. This item is a water bottle made of copolyester plastic material and it has a twist off cap made of polypropylene plastic material. The cap has a finger loop that can be used to either carry the bottle or as a place to position a finger when twisting off the cap. The cap does not have a spout so the only way that the liquid that will be contained within the bottle can be accessed is by twisting off the cap. The color of the item that is depicted in the submitted illustration is Lavender. The company web site states that this item is also available in the following additional colors: Super Lemon, Vibrant Green, Palace Blue, Slate and Fucshia. Each bottle is translucent so that the level of fluid inside the bottle can be viewed and each bottle has a 750ml capacity. These bottles are dishwasher safe and are designed to contain beverages such as water, juice, etc. You have suggested that this item is correctly classified in subheading 3924.10 and we agree that this item is correctly classified in the subheading that you have suggested.

CBP rationale

The applicable subheading for the Tritan plastic water bottle 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

N093822 March 10, 2010 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3924.10.4000 Ms. Katharine Wang Waterbox 7483 Pinebrook Rd Park City, UT 84098 RE: The tariff classification of a plastic water bottle from China Dear Ms. Wang: In your letter dated February 5, 2010, you requested a tariff classification ruling. The submitted illustration depicts an item that is identified as a Tritan plastic water bottle. This item is a water bottle made of copolyester plastic material and it has a twist off cap made of polypropylene plastic material. The cap has a finger loop that can be used to either carry the bottle or as a place to position a finger when twisting off the cap. The cap does not have a spout so the only way that the liquid that will be contained within the bottle can be accessed is by twisting off the cap. The color of the item that is depicted in the submitted illustration is Lavender. The company web site states that this item is also available in the following additional colors: Super Lemon, Vibrant Green, Palace Blue, Slate and Fucshia. Each bottle is translucent so that the level of fluid inside the bottle can be viewed and each bottle has a 750ml capacity. These bottles are dishwasher safe and are designed to contain beverages such as water, juice, etc. You have suggested that this item is correctly classified in subheading 3924.10 and we agree that this item is correctly classified in the subheading that you have suggested. The applicable subheading for the Tritan plastic water bottle 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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