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HQ 967178




August 24, 2004

CLA-2: RR:CR:TE: 967178 BtB

CATEGORY: CLASSIFICATION

TARIFF NO.: 3926.90.9880

Mr. Stephen L. Besler
W.J. Byrnes & Co.
4455 S. Park Ave.
Suite 113
Tucson, AZ 85714-1669

RE: The tariff classification of a water bottle holder with plastic water bottle

Dear Mr. Besler:

This is in response to your letter to the Bureau of Customs and Border Protection (CBP) National Commodity Specialist Division, received June 4, 2004, on behalf of your client, Easycare, Inc., in which you request the classification under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) of three models of equine saddle packs, a water bottle holder with bottle, and a rump rug.

New York Ruling Letter (NY) K85826, dated June 4, 2004, classifies one model of saddle pack known as the “Stowaway Pommel” (Model #P9-STPML) and the rump rug known as the “Easy Bun Warmer.” Your letter was forwarded to this office for reply with regard to the two other models of saddle packs, the “English Stowaway” (Model #P9-STENG) and the “Western Stowaway” (Model #P9-STWES) and a water bottle holder with plastic water bottle known as the “Water Bottle Stowaway” (Model #P9-STWBH).

Our review shows that CBP already classified the “English Stowaway” and the “Western Stowaway” in NY J88546, dated September 25, 2003, and in NY K81708, dated January 21, 2004. Both ruling letters were issued to you. As CBP had already considered identical issues, CBP will refrain from issuing a ruling in regard to those models pursuant to sections 177.2(b)(5) and 177.7(a), Customs Regulations, (19 CFR 177.2(b)(5), 177.7(a)). Consequently, this response will only address the classification of the “Water Bottle Stowaway.”

FACTS:

The article at issue is known as the “Water Bottle Stowaway” (Model #P9-STWBH). It can accommodate one water bottle of approximately 20 oz. capacity. The holder is made of 420/D ripstop nylon with waterproof urethane backing and features foam insulation. The holder is designed to be attached to any horse saddle with its heavy-duty metal clip and nylon straps. One empty 20 oz. low density polyethylene (LDPE) plastic water bottle with a screw-on lid and push/pull spout is included with the holder. The bottle is designed to be filled by the end user. One nylon strap with hook and loop closure fits over the water bottle’s push/pull spout, keeping the bottle secure in the holder when fastened. The Water Bottle Stowaway is made in the Philippines.

ISSUE:

1) Whether the two components of the “Water Bottle Stowaway” are classified as a composite good or as separately classified components.

2) If classified as a composite good, is the complete article classified under heading 4201, HTSUSA, as a saddle bag or under heading 3926, HTSUSA, as an other article of plastics?

LAW AND ANALYSIS:

Classification under the HTSUSA is made in accordance with the General Rules of Interpretation (GRI). GRI 1 provides, in part, that classification decisions are to be "determined according to the terms of the headings and any relative section or chapter notes." In the event that goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRI may then be applied, in order. The Harmonized Commodity Description and Coding System Explanatory Notes (EN) constitute the official interpretation of the Harmonized System at the international level (for the 4 digit headings and the 6 digit subheadings) and facilitate classification under the HTSUSA by offering guidance in understanding the scope of the headings and GRI. While neither legally binding nor dispositive of classification issues, the EN provide commentary on the scope of each heading of the HTSUSA and are generally indicative of the proper interpretation of the headings. See T.D. 89-80, 54 Fed. Reg. 35127-28 (Aug. 23, 1989).

The “Water Bottle Stowaway” consists of two components: an insulated nylon textile water bottle holder designed to be attached to a horse saddle and a plastic water bottle. The function of the two components together is to keep liquids easily available to the user. If imported separately, the components would be classifiable in separate headings, i.e., heading 4201, HTSUSA, and heading 3926, HTSUSA. Since the components of the article are classifiable in different headings, the complete good cannot be classified by reference to GRI 1. In pertinent part, GRI 2(b) states: “[t]he classification of goods consisting of more than one material or substance shall be according to the principles of rule 3.”

GRI 3(a) directs that the headings are regarded as equally specific when they each refer to part only of the materials contained in mixed or composite goods. We next look to GRI 3(b), which states in part that: “ composite goods ... which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable.”

The applicability of GRI 3(b) is dependent upon whether the complete article is deemed to comprise a composite good. In pertinent part, Explanatory Note IX to GRI 3(b) indicates that:

For purposes of this Rule, composite goods made up of different components shall be taken to mean not only those in which the components are attached to each other to form a practically inseparable whole but also those with separable components, provided these components are adapted one to the other and are mutually complementary and that together they form a whole which would not normally be offered for sale in separate parts.

In this instance, although the nylon bottle holder and water bottle are separable, the two components are also adapted one to the other and are mutually complementary. The water bottle fits into the holder perfectly. The holder has a nylon strap with hook and loop closure that fits over the water bottle’s push/pull spout, keeping the bottle secure in the holder when fastened. The holder is specially suited to accommodate the bottle and is insulated to help maintain the temperature of the liquid in the bottle. Although the bottle is of a kind that may be sold either on its own or with a carrier, it is not likely that the water bottle holder would normally be sold separately without the bottle. If the holder did not include the bottle, the user would need to search for and purchase a bottle that was sized and shaped to fit into the holder. In light of the above, we find that the water bottle holder and water bottle constitute a composite good.

In order to determine the essential character of the composite article, we first look to Explanatory Note VIII to GRI 3(b), which provides the following guidance:

The factor which determines essential character will vary as between different kinds of goods. It may, for example, be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods.

The primary function of the “Water Bottle Stowaway” is carrying and dispensing a beverage. While the holder and bottle are relatively equal in size and weight, the plastic bottle is the component of the composite good which permits it to perform its primary function of carrying and dispensing a beverage. The nylon holder serves a secondary function of facilitating convenient carrying of the bottle component, which carries and dispenses the beverage. The essential character is therefore imparted by the plastic water bottle. Accordingly, the “Water Storage Stowaway” shall be classified in the provision appropriate for the plastic water bottle.

Heading 3926, HTSUSA, covers "Other articles of plastics and articles of other materials of headings 3901 to 3914." The EN to heading 3926 indicate that the heading covers articles, not elsewhere specified or included, of plastics. This office has classified substantially similar plastic bottles intended to be filled by the end user under heading 3926, HTSUSA. For example, in Headquarters Ruling Letter (HQ) 960373, dated February 8, 1999, we classified two sizes of polyvinyl chloride (PVC) plastic bottles (one of approximately 25 oz. capacity, the other of approximately 12-16 oz. capacity) under subheading 3926.90.9880, HTSUSA, which provides for “Other articles of plastics and articles of other materials of heading 3901 to 3914: Other, Other.” These bottles were described as follows:

They have a tight cap to allow fluids to be carried to the beach and may have a valve at the top to permit sipping without removing the cap. The bottles would be imported empty and the user would repeatedly fill them with his beverage of choice.

In HQ 962655, issued July 7, 2000, we classified “a cylindrical-shaped, polypropylene sports bottle” measuring approximately 9 ½ inches in height by approximately 3 ¼ inches in diameter and featuring a threaded cap in the shape of a sports ball under subheading 3926.90.9880, HTSUSA. Because it was found that the bottle was the component that imparted the essential character of the composite good (which consisted of the bottle and a fitted carrier bag component), the complete article was classified in the provision applicable to the plastic bottle.

Similarly, in HQ 962403, issued January 17, 2001, we classified a twenty ounce sport drink bottle of molded plastics featuring a specially designed, twist cap top with tubular drinking straw and a swivel drinking nozzle under subheading 3926.90.9880, HTSUSA. Because it was found that the bottle was the component that imparted the composite good’s essential character (the other components being a removable ice pack and a bottle carrier), the composite good was classified in the provision applicable to the bottle. (See also NY K82067, dated January 14, 2004).

As we find the plastic bottles in the rulings cited above to be substantially similar to the instant plastic water bottle, we find that the “Water Bottle Stowaway” is classified in heading 3926, HTSUSA.

HOLDING:

The insulated nylon textile water bottle holder and plastic water bottle identified as the “Water Bottle Stowaway” is classified under subheading 3926.90.9880, HTSUSA. The general column one rate of duty is 5.3% ad valorem.

Sincerely,

Myles B. Harmon, Director

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