United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1993 HQ Rulings > HQ 0952189 - HQ 0952278 > HQ 0952264

Previous Ruling Next Ruling



HQ 952264


November 25, 1992

CLA-2 CO:R:C:F 952264 ALS

CATEGORY: CLASSIFICATION

TARIFF NO.: 3924.90.5000; 3923.50.0000; 3926.90.9090; 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
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.

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.

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
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

Previous Ruling Next Ruling

See also: