CLA-2-39:OT:RR:NC:N4:422
Ms. Jennifer Scott
Expeditors International of Washington, Inc.
21318 64th Avenue South
Kent, WA 98032
RE: The tariff classification of a plastic water bottle with a strap, a plastic water bottle with a carry loop, a stainless steel water bottle, a generic plastic pouch and a plastic tote bag from China
Dear Ms. Scott:
In your letter dated August 26, 2010, on behalf of Zak Designs Inc., you requested a tariff classification ruling.
The submitted samples are identified as follows:
Item# TYSR-4650 – Small Drinking Bottle with a Pushbutton Lid. This item is a bottle that is made of translucent blue polypropylene (PP) plastic material and has a translucent green plastic twist-off lid. The item has an attached removable orange nylon strap that allows the bottle to hang from the neck or shoulder. A drinking straw which is made of polyethylene (PE) plastic material is inserted into an aperture in the center of the bottom surface of the lid and it extends into the bottle when the lid is in place.
The top surface of the lid has a mouthpiece which is covered by a cap that is connected to the lid by a hinge. The straw is accessed by pressing a button on the side of the lid that causes the cap to snap up, thereby exposing the mouthpiece. The item measures approximately 6¾” high by 2¾” in diameter. The outer surface of the bottle is decorated with the design of Toy Story characters and the words “Buzz Woody and The Gang.”
Item# TYSX-K880 – Stainless Steel Water Bottle. This item is a bottle that is made of green stainless steel and has an orange plastic twist-off lid. There is a molded extension with an aperture that is located on the bottom surface of the lid and a plastic drinking straw is positioned over that extension. The straw extends into the bottle when the lid is in place.
A molded green plastic mouthpiece is attached to the top surface of the lid by means of a hinge, which allows the mouthpiece to be moved into a closed position or an opened position. Molded onto the lid is a finger loop that allows for carrying. The item measures approximately 8¾” high by 2½” in diameter. The outer surface of the bottle is decorated with the design of Toy Story characters and the words “Light Year,” “Space Ranger” and “Sheriff.”
Item# MMCP-K950 – Polypropylene Water Bottle. This item is a bottle that is made of translucent blue PP and has a black plastic twist-off lid that incorporates a drinking spout. A blue plastic cap is attached to the lid by a hinge and closes by means of a latch that is located on the side opposite the hinge, thereby covering the drinking spout. Also attached to the lid by means of a hinge is a finger loop that allows for carrying. The item measures approximately 9” high by 2¾” in diameter. The outer surface of the bottle is decorated with a Mickey Mouse design, several question marks and the word “Golly!”
Item# PRXI-L050 – Non Insulated Snack Bag. This item is a reusable generic style utility pouch that is made of PP coated woven fabric that has stitched seams for additional durability. The item is lined with oriented polypropylene (OPP) laminated film and has a hook-and-loop closure. A loop made of polyvinyl chloride (PVC) is attached to the bag to allow for carrying. This item is rectangular in shape and measures approximately 6¼” by 6½”. The outer surface is decorated with Disney Princess characters.
You suggest classification of the snack bag in subheading 3923.21 of the Harmonized Tariff Schedule, which provides for plastic bags for the conveyance or packing of goods. However, Customs Headquarters has ruled that the articles of heading 3923 are those that are used in the conveyance or packing of bulk goods and commercial goods, not items in the possession of the consumer. The snack bags are intended to be filled repeatedly with snacks or other small items that belong to the consumer. Moreover, classification within heading 3923 is subject to Chapter 39, legal note 2(m), which excludes from Chapter 39 goods that are described in heading 4202. The snack bags, being goods described in heading 4202, are excluded from all subheadings of Chapter 39 by Chapter 39 legal note 2(m).
Item# LK10-015 – Insulated Large Bag. This item is a reusable tote bag that is made of woven PP that is laminated on the outer surface with plastic sheeting and lined with 0.5 mm plastic foam and metallized plastic film. The bag has stitched nylon seams affixed over the PP fabric for additional durability. The bag also has a hook-and-loop closure and two nylon carry handles. The bag also has a PVC loop to allow for carrying. The bag measures approximately 13.5” wide by 16” high by 8” in depth. The outer surface of the bag is decorated with the design of Disney’s “Cars.”
Although you have stated that the bag is “insulated” and therefore has “thermal characteristics,” it is not of the class or kind of merchandise that is principally used to maintain the temperature of food or beverages. The bag does not completely seal at the top and the foam plastic is too thin to offer insulation properties.
As you requested, all samples will be returned to you.
The applicable subheading for Item# TYSR-4650 will be 3926.90.9980, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics and articles of other materials of headings 3901 to 3914: other: other: other. The rate of duty will be 5.3 percent ad valorem.
The applicable subheading for Item# TYSX-K880 will be 7326.90.8588, HTSUS, which provides for other articles of iron or steel: other: other: other: other: other. The rate of duty will be 2.9 percent ad valorem.
The applicable subheading for Item# MMCP-K950 will be 3924.10.4000, HTSUS, which provides for tableware, kitchenware…of plastics: tableware and kitchenware: other. The rate of duty will be 3.4 percent ad valorem.
The applicable subheading for Item# PRXI-L050 will be 4202.92.9060, HTSUS, which provides for other containers and cases, with outer surface of sheeting of plastic, other. The rate of duty will be 17.6 percent ad valorem.
The applicable subheading for Item# LK10-015 will be 4202.92.4500, HTSUS, which provides for travel, sports and similar bags, with outer surface of sheeting of plastic, other. The rate of duty will be 20 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 (646) 733-3055.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division