The tariff classification of a plastic canteen with a textile fabric cover from China

N157987 April 18, 2011 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3926.90.9980 Ms. Wendy Sudsinsunthorn Summit Products, LLC 2160 Highland Avenue South Birmingham, AL 35205 RE: The tariff classification of a plastic canteen with a textile fabric cover from China Dear Ms. Sudsinsunthorn: In your letter dated March 31, 2011, you requested a tariff classification ruling. Descriptive literature was included with your request. The item, which is described as a “Backyard Safari Outfitters Canteen,” is a beverage holder canteen with a textile fabric cover. The canteen is composed of molded plastic and has a threaded cap fitted to a band that is secured around the neck of the canteen. The canteen is fitted inside a textile fabric cover that has a full length adjustable shoulder strap. The cover helps protect the canteen and insulate the contents from temperature changes. The canteen measures approximately 2.75 inches deep by 4.25 inches wide by 6.25 inches high. You have suggested classification of the canteen as a toy in Chapter 95 of the Harmonized Tariff Schedule. While the canteen is marketed for children, it is not designed for amusement but rather serves a utilitarian purpose. Its practical and functional value as a beverage container far outweighs any potential play value. The applicable subheading for the Backyard Safari Outfitters canteen will be 3926.90.9980, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics, other. The rate of duty will be 5.3 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 Joan Mazzola at (646) 733-3023. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division