&&The Wireless Bluetooth Speaker Bottle, product number WM1478, is a 28 oz. plastic bottle with a built in Bluetooth speaker. The speaker is located in the screw-off end part of the bottle. The bottle top has three buttons which control volume, skip function for next track, pause and play and answer or hang up a phone call. The speaker bottle comes with a USB cable for charging.

&&You have requested classification under 8517.62.00.90, or alternatively, 8518.30.91.00, in accordance with General Interpretative Rule 3(c). The plastic bottle with built-in Bluetooth speaker is a composite good consisting of two components which are classifiable under two different headings; heading 39.24 (“Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics”) and either heading 85.18 (“Microphones and stands therefor; loudspeakers, whether or not mounted in their enclosures; headphones and earphones, whether or not combined with a microphone, and sets consisting of a microphone and one or more loudspeakers; audio-frequency electric amplifiers; electric sound amplifier sets”) or heading 85.17 (“other apparatus for the transmission or reception of voice, images or other data, including apparatus for communication in a wired or wireless network (such as a local or wide area network), other than transmission or reception apparatus of heading 84.43, 85.25, 85.27 or 85.28”).&&&&General Interpretive Rule 3(b) provides for classifying composite goods consisting of different components as if they consisted of the material or component which gives them their essential character. As previously mentioned, the plastic bottle is classified in heading 39.24. We now must determine where the Bluetooth speaker component is classified before doing the GIR 3(b) analysis. While the cellular telephone connectivity capability brings heading 85.17 into consideration, it is the speaker component, classifiable in heading 85.18, which is considered to perform the principal function. The marketing supports this conclusion; the use of the speaker component is not advertised as a communications device of heading 85.17 but for listening to music. So, now having determined the two headings (39.24 and 85.18) where each of the components that make up the good are classified, we proceed with determining the classification by a GIR 3(b) analysis.&&&&It is our view that it is not possible to determine the essential character of the good, as both the plastic water bottle and the listening to music through the Bluetooth Wireless speakers each play an equal role in the product's function. GIR 3(c) dictates that a good be classified under the heading which occurs last in numerical order among those which equally merit consideration. Accordingly, this good is classified under heading 85.18 (subheading 8518.21) of the Customs Tariff as a single loudspeaker.&&