The tariff classification of a plastic sports bottle from China

N260800 February 3, 2015 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3924.10.4000 Ms. Buffie Carruth Brick Built LLC 7001 Saint Andrews Road #429 Columbia, SC 29212 RE: The tariff classification of a plastic sports bottle from China Dear Ms. Carruth: In your letter dated January 13, 2014, you requested a tariff classification ruling. The submitted illustration depicts an item that is identified as a sports bottle. This item is made of polypropylene (PP) plastic material and has a lid that is made of high density polyethylene (HDPE) plastic material. The lid has a pop-up drinking spout and is threaded to enable it to screw on and off. The item has a capacity of 650 ml and will be available in 4 different colors. The words “Brick Built” and an image of a woman holding weights are printed on the side. You have suggested that this item is correctly classified in subheading 3926.90.9880. However, we do not agree that this item is correctly classified in the subheading that you have suggested. Since the item is designed to hold beverages and has a flat bottom that enables it to be placed on a flat surface, it is correctly classified as tableware. See SGI, Incorporated v. United States, 122 F.3d 1468 (Fed Cir. 1997). The applicable subheading for the sports bottle 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. 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 gary.kalus@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division