The tariff classification of a divot repair bottle from China.
Issued February 18, 2020 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 3926.90.9990, 9903.88.15
Product description
The product under consideration is a divot repair bottle, which is intended to hold sand (or another base material) and grass seed to repair the turf of golf courses damaged by golfers during a normal round of golf. This divot bottle differs from a conventional one as it is designed to prevent germination of the seed by providing two separate compartments within the bottle. This is an issue as once germination occurs, the mixture no longer pours from the bottle and must be replaced, which can become labor intensive. This bottle has a removable interior barrier that forms the first and second compartments, thus preventing the mixing of the sand and seed. The cap of the bottle is funnel shaped and the interior barrier, which is also a funnel with an elongated spout, connects together, and the gap between the two spouts allows the sand and seed to be poured out at the same time. This divot repair bottle is constructed from an opaque white polypropylene and will be empty upon importation. As this divot repair bottle would be considered an article of plastic, and as it is not provided for more specifically elsewhere,
CBP rationale
the applicable subheading will be 3926.90.9990, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “[o]ther articles of plastics and articles of other materials of headings 3901 to 3914: [o]ther: [o]ther: [o]ther.
Full text
N309527 February 18, 2020 CLA-2-39:OT:RR:NC:N4:415 CATEGORY: Classification TARIFF NO.: 3926.90.9990; 9903.88.15 Ms. Paula Gallo Hoff Associates Mfg. Reps, Inc. 5815 County Road 41 Farmington, NY 14425 RE: The tariff classification of a divot repair bottle from China. Dear Ms. Gallo: In your letter dated February 05, 2020, you requested a tariff classification ruling on behalf of your client, Divot Depender. The product under consideration is a divot repair bottle, which is intended to hold sand (or another base material) and grass seed to repair the turf of golf courses damaged by golfers during a normal round of golf. This divot bottle differs from a conventional one as it is designed to prevent germination of the seed by providing two separate compartments within the bottle. This is an issue as once germination occurs, the mixture no longer pours from the bottle and must be replaced, which can become labor intensive. This bottle has a removable interior barrier that forms the first and second compartments, thus preventing the mixing of the sand and seed. The cap of the bottle is funnel shaped and the interior barrier, which is also a funnel with an elongated spout, connects together, and the gap between the two spouts allows the sand and seed to be poured out at the same time. This divot repair bottle is constructed from an opaque white polypropylene and will be empty upon importation. As this divot repair bottle would be considered an article of plastic, and as it is not provided for more specifically elsewhere, the applicable subheading will be 3926.90.9990, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “[o]ther articles of plastics and articles of other materials of headings 3901 to 3914: [o]ther: [o]ther: [o]ther.” The column one, general rate of duty is 5.3 percent ad valorem. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 3926.90.9990, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 3926.90.9990, HTSUS, listed above. The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china respectively. 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 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 Kristopher Burton at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division
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