CLA-2-73:OT:RR:NC:N1:113
Ms. Kyla Conner
Starbucks Coffee Company
Tax and Customs Department
2401 Utah Avenue South
Seattle, WA 98134
RE: The tariff classification of water bottles from China
Dear Ms. Conner:
In your letter dated February 2, 2010, you requested a tariff classification ruling. You submitted two samples which will be returned to you as requested.
The merchandise consists of two styles of stainless steel water bottles with plastic twist off caps and molded plastic carry handles. Item number 11000596 is described as a Kids Stainless Steel Water Bottle. It has a plastic straw inside the bottle attached to the cap and a 12 ounce capacity. Item number 1261751 is described as a Stainless Steel Water Bottle with a 24 ounce capacity. In your letter, you suggest classification of the water bottles under subheading 7323.93.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for table, kitchen or other household articles of stainless steel. Items classified in heading 7323 belong to the class or kind of articles principally used in the home. It is our position that water bottles are designed for use primarily away from the home. Their sturdy composition, closed top and carry handle support ease of travel.
The applicable subheading for the water bottles 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.
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 Ann Taub at (646) 733-3018.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division