The tariff classification of plastic water bottles and an insulated sandwich bag from China

N126421 November 3, 2010 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3924.10.4000; 4202.92.1000 Ms. Jennifer Scott Expeditors International of Washington, Inc. 21318 64th Avenue South Kent, WA 98032 RE: The tariff classification of plastic water bottles and an insulated sandwich bag from China Dear Ms. Scott: In your letter dated October 1, 2010, on behalf of Zak Designs Inc., you requested a tariff classification ruling. The three submitted samples are identified as follows: 1) Small drinking bottle with push-up straw – This item is a drinking bottle that is made of green polyvinyl chloride (PVC) plastic material. It has a screw-on orange plastic cap with a mouthpiece that is made of polyethylene (PE) plastic material. The mouthpiece measures approximately ¾” in length and is in the shape of a straw. When not in use the mouthpiece can lay flat against the cap or it can be pushed up vertically in a drinking position. An actual plastic straw is inserted into an aperture on the bottom surface of the cap that is aligned with the mouthpiece. The cap has a finger loop on one side for carrying. Printed on one side of the bottle are the words “Toys at Play” and the bottle is decorated with printed characters from the “Toy Story” motion pictures. The entire item measures approximately 7” in height by 2½” in diameter. 2) Insulated sandwich bag – Item# FRSR-L0400. This item is an insulated lunch bag constructed of polypropylene (PP) textile material laminated on the outer surface with plastic sheeting. The constituent outer surface material is the plastic sheeting. It provides storage, protection, portability, and organization for food and snacks during travel. It is also designed to maintain the temperature of food and snacks. There is a layer of foam plastic between the outer surface and the interior lining. The bag has a hook-and-loop closure at the top and a loop sewn into a side-seam for attaching to a backpack or stroller. This item is square in shape and measures approximately 7” (W) x 6.5” (H) x 1.5” (D). The bag is designed for repetitive use and is of a durable construction. The outer surface is decorated with Disney Tinkerbell and Fairy characters. 3) Small plastic water bottle – Item# PRXH-9780. This item is a drinking bottle that is made of pink plastic material. It has a screw-on orange plastic cap with a green pop-up drinking spout. The bottle is decorated with printed characters from the “Princess” motion picture and measures approximately 7¼” in height by 2½” in diameter. As you requested, the samples will be returned to you. You have suggested classification of the insulated sandwich bag within heading 3923, HTSUS, which provides, in part, for articles for the conveyance or packing of goods, of plastics. Classification within heading 3923 is subject to Chapter 39, Legal Note 2(m), which excludes from Chapter 39 goods that are classifiable in heading 4202, HTSUS. In addition, Customs Headquarters has ruled that the articles of heading 3923 are those that are used in the conveyance or packing of bulk goods and commercial goods, not items in the possession of the consumer. The applicable subheading for the small drinking bottle with a push-up straw and Item# PRXH-9780 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 duty rate will be 3.4 percent ad valorem. The applicable subheading for the insulated sandwich bag will be 4202.92.1000, HTSUS, which provides for insulated food and beverage bags, with outer surface of sheeting of plastic, other. The duty rate 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