The tariff classification of a plastic beverage bottle with a freezer stick from China

N262560 April 7, 2015 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3924.10.4000 Mr. Eric W. Hansel Powell Global Supply Services 478 Wando Park Boulevard Mt. Pleasant, SC 29464 RE: The tariff classification of a plastic beverage bottle with a freezer stick from China Dear Mr. Hansel: In your letter dated February 25, 2015, on behalf of Cool Gear International LLC, you requested a tariff classification ruling. The submitted illustration depicts an item that is identified as a Paloma Cap and Freezer Stick, item# 2082. This item is a beverage bottle that is made of copolyester plastic material with a lid that is made of a combination of polypropylene (PP) plastic material, polystyrene (PS) plastic material and thermoplastic elastomer (TPR) plastic material. The bottle has a 14 oz capacity and measures approximately 7.5” in height. The lid has a twist and lock feature that will be available in a variety of colors and a finger loop is incorporated into one side of the lid to facilitate carrying. On the side of the lid opposite the finger loop is a mouthpiece that facilitates drinking. The mouthpiece can lift up when in use or can be pushed down into a cavity in the lid when not in use. Within the bottle is a removable freezer stick that is filled with a non-toxic gel that enables the beverage that will be contained to remain cold for an extended period of time. Different patterns are printed on the external surface area of the freezer stick. The bottle with lid and freezer stick will be packaged together for retail sale and marketed for children. You have suggested that this item is correctly classified in subheading 3924.10.4000 and we agree. The applicable subheading for item# 2082 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 gary.kalus@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division