In ruling NY N305669, Customs and Border Protection (CBP) determined the classification of the LARQ Water Bottle System from China. The item is a stainless steel vacuum seal bottle, complete with a cap containing a UV-C LED chip and lithium-polymer 3.7v battery. The bottle keeps 500 mL of water cold for up to twenty-four hours or hot for up to twelve hours. The cap, designed to work exclusively with the LARQ bottle, uses a patented UV-C technology to purify both water and the interior of the bottle. To operate, the user will press the button on the cap and then shake the bottle for sixty seconds. The cap also has the ability to automatically turn on every two hours to ensure fresh water.
Heading 8421 specifically provides for purifiers of all types, including small domestic appliances, Note II of the Explanatory Notes to heading 8421 noted. Therefore, CBP determined that the applicable subheading for the stainless steel vacuum sealed bottle with cap is 8421.21.0000, HTSUS, which provides for “Centrifuges, including centrifugal dryers; filtering or purifying machinery and apparatus, for liquids or gases; parts thereof: Filtering or purifying machinery and apparatus for liquids: For filtering or purifying water.” The rate of duty will be free.
Products of China classified under subheading 8421.21.0000, HTSUS, unless specifically excluded, are subject to Section 301 List 1 25% ad valorem rate of duty. At the time of importation, 9903.88.01 in addition to subheading 8421.21.0000 must be reported.