U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced
Primary HTS Code
3926.90.9980
$838.1M monthly imports
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Court Cases
4 cases
CIT & Federal Circuit
Ruling Age
13 years
Data compiled from CBP CROSS Rulings, Census Bureau Trade Data, CourtListener (CIT/CAFC) · As of 2026-05-09 · Updates monthly
The tariff classification of a collapsible water bottle from China
N241087 May 3, 2013 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3926.90.9980 Mr. Pei Lien Chang Bullet Line, LLC 6301 East 10th Avenue Hialeah, FL 33013 RE: The tariff classification of a collapsible water bottle from China Dear Mr. Chang: In your letter dated April 16, 2013, you requested a tariff classification ruling. Item SM-6600-Cabo is a 20 ounce sport water bag with a detachable aluminum carabiner. The bag has a threaded cap with a pull up drink spout and plastic overcap. The bag is made from polyethylene (PE) plastic sheeting heat sealed on four sides to form a flat, foldable bottle. There is a hole punched at the wide top seam so that the included carabiner can be used to attach the bag to articles such as a belt loop or backpack. It measures approximately 5.5” (W) x 10” (L). The applicable subheading for the collapsible water bottle, item SM-6600-Cabo, 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, Thomas J. Russo Director National Commodity Specialist Division
CIT and CAFC court opinions related to the tariff classifications in this ruling.