CLA-2 RR:CR:GC 967541 RSD
TARIFF NO. 3926.90.9880
Ms. Mona Webster
Target Stores
33 South Sixth Street
P.O. Box 1392
Minneapolis, Minnesota 55440-1392
RE: Modification of NY 897965 with respect to the tariff classification of the plastic water bottle.
Dear Ms. Webster:
This is in reference to New York Ruling Letter (NY) 897965, issued on June 10, 1994, by the Customs and Border Protection (CBP), National Commodity Specialist Division, regarding the classification of a waist bag containing a water bottle under the Harmonized Tariff Schedule of the United States (HTSUS). We have reconsidered NY 897965 and have determined that the classification of the water bottle is not correct.
FACTS:
In NY 897965 CBP considered the classification of a waist bag containing a water bottle. The ruling described the merchandise as a waist bag composed of textile man-made material designed with an insulated holder containing a plastic travel water bottle. The water bottle was secured within the holder by a permanently affixed elastic strap. In NY 897965, CBP found that the water bottle was classified in heading 3923, HTSUS, as articles for the conveyance or packing of goods, of plastics.
ISSUE:
Whether the water bottle is classified in heading 3923, HTSUS, as an article for the conveyance or packing of goods or as an article of plastic under heading 3926, HTSUS?
LAW AND ANALYSIS:
Merchandise is classifiable under the HTSUS in accordance with the General Rules of Interpretation (GRIs). GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes and, provided such headings or notes do not otherwise require, according to the remaining GRIs.
The HTSUS provisions under consideration are as follows:
Articles for the conveyance or packing of goods, of plastics; stoppers, lids, caps and other closures, of plastics:
3923.30.00 Carboys, bottles, flasks and similar articles
* * * * * * * * * * * *
Other articles of plastics and articles of other materials of headings 3901 to 3914:
Other:
3926.90.98 Other
* * * * * * * * * * *
We note initially that if heading 3923, HTSUS, is inapplicable, the residual heading, 3926, HTSUS, which provides for other articles of plastics, will apply.
The Explanatory Notes (EN) to the Harmonized Commodity Description and Coding System represent the official interpretation of the tariff at the international level. The ENs, although neither dispositive nor legally binding, facilitate classification by providing a commentary on the scope of each heading of the HTSUS, and are generally indicative of the proper interpretation of these headings. See T.D. 89-80.
EN 39.23 states, in pertinent part:
This heading covers all articles of plastics commonly used for the … conveyance of all kinds of products.
…
EN 39.26 states, in pertinent part:
This heading covers articles, not elsewhere specified or included, of plastics …
In HQ 952264, dated November 25, 1992, CBP addressed EN 39.23 as it relates to heading 3923, HTSUS. In that ruling, CBP distinguished the plastic sports bottles at issue therein from the ENs description of plastics commonly used for the conveyance of all kinds of products, holding that heading 3923, HTSUS, pertained only to products for the conveyance of commercial goods, but not personal items, i.e., containers for packing and shipping bulk and commercial goods. Therefore, subheading 3923.30.00, HTSUS, would apply only to bottles, such as beverage bottles, that are designed to be filled and sold to the ultimate consumer with a beverage therein, but not containers that will be filled by the end user. As such, the plastic sports bottles at issue therein, which were not designed to be filled prior to sale, could not be classified under heading 3923, HTSUS. CBP has repeatedly adhered to this standard as set forth in HQ 952264. See HQ 963204, dated August 15, 2001, HQ 961434, dated March 19, 1999, HQ 960373, dated February 8, 1999, HQ 955407, dated October 6, 1994, and HQ 954072, dated September 2, 1993.
Similarly, the water bottle at issue in NY 897965 was neither designed to hold nor contain a beverage when sold to the ultimate consumer. Therefore, we find that the water bottle does not meet the terms of heading 3923, HTSUS. As a result, it is classified in the residual heading for other articles of plastics, heading 3926, HTSUS. It is specifically provided for in subheading 3926.90.98, HTSUS, wherein CBP has repeatedly classified similar products. See NY K82067, dated January 14, 2004, NY J85490, dated June 19, 2003, HQ 962403, dated January 17, 2001, HQ 962655, dated July 7, 2000, and HQ 960373, dated February 8, 1999. As the holding of NY 897965 with respect to the water bottle is inconsistent with the classification of similar merchandise, as previously discussed, NY 897965 is accordingly modified.
HOLDING:
The sports water bottles are classified in subheading 3926.90.9880, HTSUS, as: “Other articles of plastics and articles of other materials of headings 3901 to 3914: Other: Other: Other.”
EFFECT ON OTHER RULINGS:
NY 897965 dated June 10, 1994, is modified with respect to the classification of the water bottle. The classification of the other item that is described in NY 897965 is unchanged.
Sincerely,
Myles B Harmon, Director
Commercial Rulings Division