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The tariff classification of plastic baby bottles with accessories from China
Issued April 26, 2017 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN2 N284891 (April 26, 2017)
Tariff classification
HTS codes: 3924.10.4000
Headings: 3924
GRI rules applied: GRI 3(b)
Product description
The submitted illustrations depict an item that is identified as Dr. Brown’s Natural Flow Bottle Starter Set Standard. The item is packaged for retail sale. It consists of five plastic wide neck baby bottles, three of which have an eight ounce capacity and two of which have a four ounce capacity. Included in the retail package are seven silicone plastic nipples, two of which are rated as having a level two flow rate. The retail package also includes two storage and travel caps as well as three plastic cleaning brushes. Finally, one pacifier and one teether are also included in the retail package. This item is considered to be “goods put up in sets for retail sale” within the meaning of General Rule of Interpretation (GRI) 3 and each set is classifiable under a single tariff provision. The baby bottles perform the primary role of providing vessels to hold the liquid that the baby will drink. Each bottle has a flat bottom that enables the bottle to stand upright on a flat surface when not held by the baby or the baby’s mother. The other articles of the set perform subordinate roles with relation to the bottles. Therefore, it is the opinion of this office that the baby bottles provide the item with the essential character within the meaning of GRI 3(b).
CBP rationale
The applicable subheading for Dr. Brown’s Natural Flow Bottle Starter Set Standard 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
N284891 April 26, 2017 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3924.10.4000 Mr. Mark C. Hamilton C.H. Robinson 4615 World Parkway Center St. Louis, MO 63134 RE: The tariff classification of plastic baby bottles with accessories from China Dear Mr. Hamilton: In your letter dated March 29, 2017, on behalf of Handi Craft Company, you requested a tariff classification ruling. The submitted illustrations depict an item that is identified as Dr. Brown’s Natural Flow Bottle Starter Set Standard. The item is packaged for retail sale. It consists of five plastic wide neck baby bottles, three of which have an eight ounce capacity and two of which have a four ounce capacity. Included in the retail package are seven silicone plastic nipples, two of which are rated as having a level two flow rate. The retail package also includes two storage and travel caps as well as three plastic cleaning brushes. Finally, one pacifier and one teether are also included in the retail package. This item is considered to be “goods put up in sets for retail sale” within the meaning of General Rule of Interpretation (GRI) 3 and each set is classifiable under a single tariff provision. The baby bottles perform the primary role of providing vessels to hold the liquid that the baby will drink. Each bottle has a flat bottom that enables the bottle to stand upright on a flat surface when not held by the baby or the baby’s mother. The other articles of the set perform subordinate roles with relation to the bottles. Therefore, it is the opinion of this office that the baby bottles provide the item with the essential character within the meaning of GRI 3(b). The applicable subheading for Dr. Brown’s Natural Flow Bottle Starter Set Standard 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 https://hts.usitc.gov/current. 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 [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division
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