The tariff classification of the Portable Water Bottle Filter System from China

N309559 February 19, 2020 CLA-2-84:OT:RR:NC:N1:105 CATEGORY: Classification TARIFF NO.: 8421.21.0000, 9903.88.01 George C. Lovequist Access Business Group International LLC 7575 Fulton Street East Ada, Michigan 49355 RE: The tariff classification of the Portable Water Bottle Filter System from China Dear Ms. Collier: In your letter dated February 6, 2020, you requested a tariff classification ruling. The item under consideration is described as a portable water-drinking bottle with the ability to filter water via carbon media and an Ultraviolet (UV) light filter. The finished product consists of a plastic water vessel for unfiltered water, a smaller water container made of plastic that fits inside the larger plastic container, carbon water filter medium and the UV light lamp. In operation, the user will place water into the larger water container, which allows the water to pass through the carbon filter and into the smaller container. The user presses a button on the top of the water container, which activates the UV light, located within the smaller container. An indicator light on the top of the bottle will be red when the UV filter is working and turns green when the water is ready for consumption. The smaller container has a flip up top so that the user can drink purified water directly from the smaller container. Classification under the Harmonized Tariff Schedule of the United States (HTSUS), is made in accordance with the General Rules of Interpretation (GRI), taken in order. GRI 1 states in part that for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes. However, because no single heading covers the subject article, classification is controlled by other than GRI 1. Goods that are, prima facie, classifiable under two or more headings, are classifiable in accordance with GRI 3, HTSUS. GRI 3(a) states in part that when two or more headings each refer to part only of the materials or substances contained in mixed or composite goods or to part only of the items in a set put up for retail sale, those headings are to be regarded as equally specific, even if one heading gives a more precise description of the goods. The subject merchandise consists of at least two different articles (i.e., plastic bottle-shaped containers and an integrated filtration system) that are, prima facie, classified in different headings. GRI 3(b) provides that composite goods made up of different components which cannot, as here, be classified by application of GRI 3(a), are to be classified as if they consist of the component that imparts the finished article’s essential character. Based on your submission, we are of the opinion that the essential character of the article is imparted by the filtration system. The system’s carbon filter medium and UV light lamp are claimed to aid in the purification and sterilization of drinking water. Such filters are similar to those described by Note II, heading 84.21, to the Explanatory Notes of the Harmonized Commodity Description and Coding System (EN). The ENs constitute the official interpretation of the Harmonized System. The applicable subheading for the water filtering bottle will be 8421.21.0000, HTSUS, which provides for “Centrifuges, including centrifugal dryers; filtering or purifying machinery and apparatus, for liquids or gases; parts thereof: Filtering or purifying machinery and apparatus for liquids: For filtering or purifying water.” The rate of duty will be free. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 8421.21.0000, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty.  At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.01, in addition to subheading 8421.21.0000, 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. The tariff is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Notice cited above and the applicable Chapter 99 subheading. 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 the 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 Jason Christie at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division