The tariff classification of a plastic water bottle with cap and straw from China

N048029 January 26, 2009 CLA-2-39:OT:RR:NC:N2:222 CATEGORY: Classification TARIFF NO.: 3924.10.4000 Ms. Darcy L. Prendergast Cool Gear International Inc. 10 Cordage Park Circle Plymouth, MA 02360 RE: The tariff classification of a plastic water bottle with cap and straw from China Dear Ms. Prendergast: In your letter dated December 18, 2008, you requested a tariff classification ruling. The submitted sample is identified as a plastic water bottle with plastic cap and straw. The bottle has a twist off cap that has a molded plastic carry handle. A plastic straw is inserted into an aperture on the bottom surface of the cap and extends into the bottle when the cap is in place. The top surface of the cap has a mouthpiece that is lined up with the straw through the same aperture. The mouthpiece can lift up when in use or can be pushed down into a cavity in the carry handle when not in use. The bottle is made of clear green plastic and there is a black grip around the perimeter of the cap. Molded into the side of the bottle are the words “reduce reuse recycle,” as you have stated that this item is “reusable, recyclable and reduces throwing plastic waste into land fills.” You have further stated that this item will be sold as a hydration bottle “in the house ware sections” of stores and is marketed for “on the go or stay at home use.” The bottle is top shelf dishwasher safe. The applicable subheading for the plastic water bottle with plastic cap and straw 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