The tariff classification of a bicycle water bottle and bottle cage from Croatia and Italy

N241322 May 10, 2013 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3926.90.9980 Mr. Gene Carleton Bike Nashbar 144 Old Lystra Road Chapel Hill, NC 27517 RE: The tariff classification of a bicycle water bottle and bottle cage from Croatia and Italy Dear Mr. Carleton: In your letter dated March 7, 2013, you requested a tariff classification ruling. The sample provided with your request, identified as Nashbar Part #EL-CRSJN, is a bicycle water bottle and bottle cage combination. The water bottle is constructed of polyethylene (PE) plastic and holds 750ml of water. The bottle cage, which is a form of bracket, is constructed of fiberglass reinforced polyamide plastic. The cage mounts onto a bicycle frame and is designed to hold the water bottle. In your letter you state that both pieces will be imported and sold together as a set. The Explanatory Notes to the Harmonized Tariff System provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. Explanatory Note X to GRI 3(b) provides that the term "goods put up in sets for retail sale" means goods that: (a) consist of at least two different articles which are, prima facie, classifiable in different headings; (b) consist of articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking. Goods classifiable under GRI 3(b) are classified as if they consisted of the material or component which gives them their essential character, which may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article. This office considers the water bottle and bicycle mounting cage to be a set for tariff classification purposes, with the essential character imparted by the water bottle. The applicable subheading for the water bottle and cage combination 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