CLA-2 CO:R:C:F 952264 ALS
3917.32.0010; 3917.32.0020; 3917.32.0050
Ms. Julie C. Vair
Air and Ocean Services
James J. Boyle and Co.
720 3rd Avenue #2020
Seattle, Washington 98104
RE: Plastic Sports Beverage Bottles and Plastic Sports Beverage
Bottle Components
Dear Ms. Vair:
This is in reference to your inquiry of June 15, 1992, to our
Seattle, Washington, Office regarding completely assembled plastic
sports bottles and various components for such bottles. You
requested information as to the classification of the bottles and
the components as well as the marking of the country of origin
thereon. This ruling only covers the classification portion of
your request. You will receive a separate response as to the
country of origin marking issue.
FACTS:
The articles under consideration are plastic sports bottles,
for holding liquids, and various components for such bottles. The
bottles consist of 6 separate pieces: the plastic bottle base, a
3 inch diameter plastic lid which screws onto the bottle, a
cartridge which will contain the blue ice pack, a plastic lid which
fits onto the cartridge, an 11 inch plastic drinking straw and a
plastic stopper for the straw which prevents the liquids in the
bottle from leaking out through the straw. The plastic stopper is
2 inches long. It has an open circular appendage on one end so
that it can fit onto the straw to prevent the stopper
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from becoming lost. Its other end is a closed circular appendage
with a tip which fits into the open end of the straw which permits
the stopper to perform its function.
The bottles or components will be imported in one of 3
scenarios. Under scenario 1 all the components would be
manufactured in Thailand and would be imported as complete sports
bottles. Under scenario 2 the bottle base would be manufactured
in the United States but all the remaining components would be
manufactured in Thailand. Under scenario 3 all the components
would be manufactured in the United States except the blue ice pack
which would be manufactured in Thailand.
Non-U.S. components will be assembled with U.S. components
subsequent to importation, as necessary, by screwing the components
together to form complete sports bottles.
ISSUE:
What is the classification of complete plastic sports bottles
and various plastic components for such sports bottles?
LAW AND ANALYSIS:
Classification of merchandise under the Harmonized Tariff
Schedule of the United States Annotated (HTSUSA) is governed by
the General Rules of Interpretation (GRI's) taken in order.
GRI 1 provides that the classification is determined first in
accordance with the terms of the headings and any relative section
and chapter notes. If GRI 1 fails to classify the goods, and if
the heading and legal notes do not otherwise require, the remaining
GRI's are applied taken in order.
In considering the subheadings of the HTSUSA in which the
imported bottles or imported components would be classified, we
noted that all the items are made of plastic. We also noted that
some bottles will be fully assembled when imported. We further
noted that plastic components which will be imported in an
unassembled condition will be assembled with components of U.S.
origin by screwing them together and that no further processing
will be performed on the bottles or components subsequent to
importation.
Based on the above we have concluded that the bottles and all
the components are classifiable in Chapter 39 of the HTSUSA which
covers plastics and articles thereof.
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We initially considered which of the headings and subheadings
of Chapter 39 might be applicable to the bottles when imported in
completed condition. We noted two subheadings: subheading
3923.30.0090, HTSUSA, which provides for articles for the
conveyance or packing of goods, of plastics, carboys, bottles,
flasks and similar articles, other and subheading 3924.90.5000,
HTSUSA, which provides for other household articles of plastics,
other.
Sports bottles, while they can be transported from point to
point with liquids therein, are not specifically designed for that
purpose. Their essential features are that they have a cover(s)
and a straw, that the cover seals liquids therein preventing
spillage, that the straw permit the imbibing of the liquid
contained therein with the user's head remaining in an upright
position or while the user is in motion. We believe that the
instant product is distinguishable from articles which are designed
for the conveyance or packing of goods. They are not designed to
be filled with foodstuffs or beverages by a purveyor of such
products and then sold in a filled condition to the ultimate
consumer. Based on our consideration of the Explanatory Notes to
the Harmonized System (EN), specifically EN 39.23, which represents
the opinion of the international tariff classification experts, we
have concluded that the bottles referenced in subheading
3923.30.0090, HTSUSA, are bottles such as beverage bottles which
are designed to be filled and sold to the ultimate consumer with
a beverage therein. They are not containers to be filled by the
end user. The subject sports bottles are like many other
containers, some of which have covers, which are designed to hold
beverages, e.g., beer steins, beverage cups such as those sold in
fast food establishments. Also, these bottles do not have any
characteristics which makes them particularly suitable for travel,
e.g., a carrying strap.
While the subject bottles incorporate a blue ice pack as an
additional feature, we believe that this feature merely permits
each bottle to keep a beverage cooler for a longer period of time
than other sports bottles. The bottles can perform this function
whether used at home or at some distant location. This function
is not unique to travel items.
Accordingly, we believe that sports bottles when imported in
completed condition and empty would be classifiable in the
provision for household articles of plastic.
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The components manufactured overseas and only combined with
U.S. manufactured components to form a completed bottle subsequent
to importation, as suggested in scenarios 2 and 3, would be
classifiable under the provisions of Chapter 39, HTSUSA. The 3
inch diameter plastic lid which screws on to the bottle, the 1-
1/2 inch diameter plastic lid which screws onto the blue ice
cartridge and the stopper which seals the straw would be
classifiable under the provisions of heading 3923, HTSUSA, which
provides for stoppers, lids, caps and other closures, of plastics.
In accordance with Legal note 8 to Chapter 39, the straw would
be classifiable in the provision for tubes, pipes and hoses, not
reinforced or otherwise combined with other materials, without
fittings in heading 3917, HTSUSA. That note states "[f]or the
purposes of heading 3917, the expression `tubes, pipes and hoses'
means hollow products, whether semimanufactures or finished
products, of a kind generally used for conveying, conducting or
distributing gases or liquids (for example, ribbed garden hose,
perforated tubes)." While drinking straws are not in the same
class as other products classified in this provision and are not
part of the category of merchandise known in the trade as tubes,
they do meet the above definition insofar as they are hollow and
are used to conduct liquids.
The empty blue ice pack cartridge would come under the
provisions of heading 3926, HTSUSA, relative to other articles of
plastics and articles of other materials of headings 3901 to 3914.
If the cartridge were imported containing the blue ice and the blue
ice were a polymer, e.g., carboxymethylcellulose, it would continue
to be classifiable in heading 3926, HTSUSA.
HOLDING:
Plastic sports bottles, when imported as completed items, are
classifiable in subheading 3924.90.5000, HTSUSA, which provides for
other household articles of plastics, other. They are subject to
a general rate of duty of 3.4 percent ad valorem.
The plastic lids and stopper, when imported separately, are
classifiable in subheading 3923.50.0000, HTSUSA, which provides
for stoppers, lids, caps and other closures, or plastics, and are
subject to a general rate of duty of 5.3 percent ad valorem.
The blue ice pack cartridge, whether imported empty or with
a blue ice polymer, is classifiable in subheading 3926.90.9090,
HTSUSA, which provides for other articles of plastics and
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articles of other materials of headings 3901 to 3914. It is
subject to a general rate of duty of 5.3 percent ad valorem.
The plastic drinking straws are classifiable in subheading
3917.32.00, HTSUSA, which provides for other tubes, pipes and
hoses, not reinforced or otherwise combined with other materials,
without fittings. The ninth and tenth digits of the subheading
are dependent on the type of plastic used. They would be 10, 20
or 50 dependent on whether the plastic was polyvinyl chloride,
polyethylene or another plastic. Plastic straws so classified are
subject to a general rate of duty of 3.1 percent ad valorem.
The above articles, if the product of Thailand, which meet
the requirements of General Note 3(a)(ii), HTSUSA, regarding the
Generalized System of Preferences (GSP), are eligible for a free
special rate of duty upon compliance with the provisions of section
10.171 et seq., Customs Regulations (19 CFR 10.171 et seq.).
Sincerely,
John Durant, Director
Commercial Rulings Division