The tariff classification of a plastic water bottle from China

N338561 March 21, 2024 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3924.10.4000 Ms. Kristy Dost E. Besler & Co. 115 Martin LaneElk Grove Village, IL 60007 RE:  The tariff classification of a plastic water bottle from China Dear Mrs. Dost: In your letter dated March 1, 2024, on behalf of your client, Tomy International Inc., you requested a tariff classification ruling. A photograph and a material breakdown by weight were submitted with your request. The item is called the CoolCore insulated water bottle, Part #Y6984. The item is a double-wall insulated water bottle with no vacuum properties. The drinking vessel is intended for children ages 24 months and up. The article measures approximately 8.72 inches in height with a top diameter of approximately 3.08 inches, tapering to a base diameter of 2.80 inches. The volume capacity is 11 ounces. The water bottle features a silicone flip-top straw, a polypropylene (pp) lid with a Thermoplastic elastomer(TPE) bumper guard for protection, a removable TPE carry loop, a removeable stainless steel interior chamber, and a pp inner and outer housing. The inner stainless-steel chamber is removable so that the cup can be converted into a single-wall plastic cup. You have indicated that the water bottle is made of 85.3% plastic materials and 14.7% made of stainless steel. The CoolCore insulated water bottle is a composite article that is made of a silicone flip-top straw, a pp lid, a TPE plastic bumper guard, a removable TPE carry loop, a pp inner and outer housing, and a stainless-steel inner chamber. The plastic components and the steel components are classified in different headings. Classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is in accordance with the General Rules of Interpretation (GRIs), taken in order. GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes. Since no one heading in the tariff schedules covers the plastic and steel and components of the drinking vessel in combination, GRI 1 cannot be used as a basis for classification. GRI 3(b) provides that mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale shall be classified as if they consisted of the material or component which gives them their essential character.As the water bottle is a composite good, we must apply rule 3(b), which provides that composite goods are to be classified according to the component that gives the goods their essential character. EN VIII to GRI 3(b) explains that “the factor which determines essential character will vary as between different kinds of goods. It may, for example, be determined by the nature of the material or component, its bulk, quantity, weight or the use of the goods.” We must determine whether the plastic components or the stainless-steel components impart the essential character of the article in question. It is the role of the constituent materials in relation to the use of the good that imparts the essential character. In the case of the CoolCore insulated water bottle, it is the opinion of this office that the plastic components imparts the essential character to the water bottle. Therefore, the plastic water bottle under consideration will be classified as a household article of the constituent material of the drinking vessel, which is the plastic components. The CoolCore insulated water bottle will be classified in accordance with GRI 3(b) in heading 3924, HTSUS, which provides for tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics. The applicable subheading for the CoolCore insulated water bottle, Part #Y6984 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: 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 at https://hts.usitc.gov/. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Dana L. Giammanco at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division