The tariff classification of a plastic water bottle with a drinking spout from New Zealand

N047581 January 20, 2009 CLA-2-39:OT:RR:NC:N2:222 CATEGORY: Classification TARIFF NO.: 3924.10.4000 Ms. Geri K Davidson The Container Store 500 Freeport Pkwy Coppell, TX 75019 RE: The tariff classification of a plastic water bottle with a drinking spout from New Zealand Dear Ms. Davidson: In your letter dated December 12, 2008, you requested a tariff classification ruling. The submitted sample is identified as a Twist ‘N’ Sip water bottle, VPN# 780. This item is made of high density polyethylene (HDPE) plastic material. It has a 330ml capacity, which is approximately 11 ounces or 1.4 cups. You have stated that this item will also be imported in a larger size, identified as VPN# 785. The larger sized bottle has a capacity of 460ml, which is approximately 15.5 ounces or 1.9 cups. At the top of each bottle is a twist-off lid which serves to provide access for filling when it is removed. In turn, the lid has a twist spout, which allows for drinking while avoiding spills, when the lid is securely in place at the top of the bottle. The applicable subheading for VPN# 780 and VPN# 785 will be 3924.10.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tableware, kitchenware…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 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 Gary Kalus at (646) 733-3055. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division