This ruling has been revoked and is no longer current.

Superseded by {H044958}.

R03851 R0 Ruling REVOKED

The tariff classification of a water bottle dispenser from China.

Issued May 30, 2006 by U.S. Customs and Border Protection.

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R0 R03851 (May 30, 2006)

Tariff classification

HTS codes: 8481.80.5090

Headings: 8481

Product description

The item in question is described as a water tank set, item number W038BA03046. The set is comprised of a refillable water bottle, a ceramic dispenser pot with plastic ring and valve, and a metal stand. The water bottle, dispenser and stand are imported together and are presumably packed together ready for retail sale. The dispenser pot incorporates a hand-operated valve with a spout to control the flow of water from the storage bottle. Descriptive literature was submitted.

CBP rationale

The applicable subheading for the water bottle dispenser will be 8481.80.5090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other taps, cocks, valves and similar appliances, hand operated, of other materials.

Full text

NY R03851 May 30, 2006 CLA-2-84:RR:NC:1:102 R03851 CATEGORY: Classification TARIFF NO.: 8481.80.5090 Mr. Troy D. Crago Atico International USA, Inc. 501 South Andrews Avenue Fort Lauderdale, FL 33301 RE: The tariff classification of a water bottle dispenser from China. Dear Mr. Crago: In your letter dated November 15, 2005 you requested a tariff classification ruling on behalf of Atico International USA. The item in question is described as a water tank set, item number W038BA03046. The set is comprised of a refillable water bottle, a ceramic dispenser pot with plastic ring and valve, and a metal stand. The water bottle, dispenser and stand are imported together and are presumably packed together ready for retail sale. The dispenser pot incorporates a hand-operated valve with a spout to control the flow of water from the storage bottle. Descriptive literature was submitted. The applicable subheading for the water bottle dispenser will be 8481.80.5090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other taps, cocks, valves and similar appliances, hand operated, of other materials. The duty rate will be 3 per cent 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 World Wide Web at http://www.usitc.gov/tata/hts/. 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 Kenneth T. Brock at 646-733-3009. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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