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May 5, 1999

CLA-2-39:RR:NC:SP:221 E81081

CATEGORY: CLASSIFICATION

TARIFF NO.: 3926.90.9880

Ms. Machelle Blair
Wal*Mart Stores, Inc.
702 Southwest 8th Street
Bentonville, AR 72716-8023

RE: The tariff classification of a water bottle with an insulated carrier bag from China.

Dear Ms. Blair:

In your letter dated April 20, 1998, you requested a tariff classification ruling.

A sample was provided with your letter. The water bottle (Article Number P1302) is composed of molded plastics and has a pop?up valve drinking spout. The insulated cover or carrier is composed of two layers of plastic sheeting with a middle insulating foamed plastic layer. The bottle is encased within the carrier, which is form fitted to the size and shape of the bottle. The carrier has an opening at the top through which the lid of the bottle protrudes. It also has an adjustable webbed textile shoulder strap. The bottle and carrier are classified together, and the essential character is imparted by the water bottle. As you requested, your sample is being returned.

The applicable subheading for the water bottle with the insulated carrier will be 3926.90.9880, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics, other. The rate of duty will be 5.3 percent ad valorem.

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 Joan Mazzola at 212-637-7034.

Sincerely,

Robert B. Swierupski
Director,

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