The tariff classification of a plastic water bottle from China

N324974 May 25, 2022 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3924.10.4000 Ms. Pilar Dorfman E. Besler & Company 115 Martin Lane Elk Grove Village, IL 60007 RE: The tariff classification of a plastic water bottle from China Dear Ms. Dorfman: In your letter dated March 23, 2022, you requested a tariff classification ruling on behalf of your client, O2 Cool, LLC, for the “Mist ‘N Sip” plastic water bottle. The merchandise under consideration is Model# HMLDP07, a double-walled plastic water bottle. A sample was submitted with your ruling request and forwarded to the Customs and Border Protection Laboratory for review and analysis. This analysis has been completed. The water bottle has a transparent plastic outer shell and a white plastic inner shell. Laboratory analysis reveals that the space between the two shells contains a thin rainbow-colored polyester film. This indicates that the drinking vessel is a double-walled receptacle with material between the shells. Laboratory analysis confirms that the sample is a double-wall insulated with no vacuum properties. The water bottle measures approximately 10.8 inches high, having a base diameter of approximately 2.8 inches and a mouth diameter of approximately 1.79 inches, measured at its widest points. The article consists of a body, a twist-off lid, a pull-top drink spout, a straw, a cap cover, a trigger button, and a finger loop holder. The outer body of the water bottle and finger loop holder is made of ethylene vinyl acetate (EVA) plastic. The inside of the bottle is made of polyethylene. The water bottle is cylindrical and contains a finger loop holder attached to the cap. It can be used to either carry the bottle or as a place to position a finger when twisting off the cap. The bottle has a paper label printed with the words “O2 Cool Mist ‘N Sip.” The article has a volume capacity of 20 ounces and is designed to contain water. The lid cap has a mist slot and a pull-top drink spout. To use the mist slot, the user presses the trigger button which releases a spray of water. The applicable subheading for the “Mist ‘N Sip” water bottle, Model# HMLDP07 will be 3924.10.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics: Other: Other…Other.” The general 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 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 Dana L. Giammanco at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division