The tariff classification of a plastic water bottle from China

N340401 June 21, 2024 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3924.10.4000 Mr. Peter Killian Aldi Inc 1200 N Kirk RdBatavia, IL 60510-1443 RE:  The tariff classification of a plastic water bottle from China Dear Mr. Killian: In your letter dated May 29, 2024, you requested a tariff classification ruling. A sample was submitted and has already been returned to you. The item is a Bauhn 2-in-1 Water bottle and Bluetooth speaker. The blue plastic water bottle has a blue body, a black twist-off lid, and a black carrying carabiner clip handle located on top of the lid. The twist-off lid houses the wireless Bluetooth speaker and enables wireless audio music streaming through Bluetooth when paired with the user’s smartphone or a similar wireless device. The item features an on/off button, a previous and next song button, and a play/pause button.   The printed name of “Bauhn®” is written in the front center of the lid. The Bluetooth speaker operates on a rechargeable lithium battery. The volume capacity is 24 ounces. The Bauhn 2-in-1 Water bottle and Bluetooth speaker is a composite good comprising of different materials classified in other 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 3(b) of the HTSUS provides, in relevant part, that composite goods which cannot be classified by reference to GRI 3(a) shall be classified as if they consisted of the material or component which gives them their essential character. The Bauhn 2-in-1 Water bottle and Bluetooth speaker comprises of a plastic water bottle and Bluetooth speakers. The plastic accounts for the vast majority of the bulk and weight of the 2-in-1 Water bottle and Bluetooth speaker. Even when the batteries are depleted, the plastic water bottle performs the primary function of a drinking vessel for beverages. We consider the sound function of the Bluetooth speaker secondary to the primary function of the plastic water bottle. Therefore, it is the opinion of this office that the plastic water bottle provides this item with the essential character within the meaning of GRI 3(b). The applicable subheading for the Bauhn 2-in-1 Water bottle and Bluetooth speaker 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