The tariff classification of plastic personal water bottles from Malaysia

N132560 December 14, 2010 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3924.10.4000 Ms. Wendy Shaukat Newell Rubbermaid Consumer Products 3 Glenlake Parkway Atlanta, GA 30328 RE: The tariff classification of plastic personal water bottles from Malaysia Dear Ms. Shaukat: In your letter dated November 10, 2010, you requested a tariff classification ruling. The three submitted samples are identified as RefillReuse personal water bottles. These bottles are constructed of polypropylene (PP) plastic material. Each of the three submitted samples has a capacity of 20 oz. and each measures approximately 2½” in diameter. These bottles will also be imported with capacities of 14 oz. and 32 oz. Each of the subject bottles features a screw-off lid and a plastic finger loop that is incorporated into the top of the bottle for carrying. The bottles are imported as three different types, each represented by one of the submitted samples as follows: chug, sip and squirt. The chug sample has a wide drinking spout on the lid that has a hinged cover. The sip sample has a plastic straw that is inserted into an aperture on the bottom surface of the lid and extends into the bottle when the lid is in place. The top surface of the lid 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 lid when not in use. The squirt sample has a pop up drinking spout on the lid. Each of the three submitted samples measures approximately 7¾” in height, exclusive of drinking spouts or mouthpieces. You have suggested that these bottles are correctly classified in subheading 3924.10.4000 and we agree with your suggestion. The applicable subheading for the RefillReuse personal water bottles 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