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HQ 082488


February 21, 1989

CLA-2 CO:R:C:G 082488 JBW 826633

CATEGORY: CLASSIFICATION

TARIFF NO.: 3923.30.00; 4202.12.2090

Mr. Norbert T. Rogers
Corning Glass Works
Corporate Transportation and Distribution Corning, NY 14831

RE: Plastic Lunch Box and Thermal Bottle

Dear Mr. Rogers:

Your letter of March 1, 1988, addressed to our New York office, has been referred to this office for reply concerning reconsideration of NYRL 826633 relating to the classification of plastic lunch boxes under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA).

FACTS:

You requested a reconsideration of NYRL 826633, dated December 11, 1987, in which a plastic lunch box with a thermal bottle was classified under subheading 4202.12.2090, HTSUSA, as trunks, suitcases, ... and similar containers with outer surface of plastics.

The item submitted, as described in NYRL 826633, is a child's plastic lunch box that measures approximately 9 by 6.5 by 4 inches. The item is secured by a flap-snap closure and is carried either by a plastic handle or a webbed shoulder strap of man-made fiber. A plastic, rectangular thermal bottle that has its own adjustable webbed shoulder strap of man-made fibers fits into the lunch box.

ISSUE:

How are a plastic lunch box and thermal bottle classified under the HTSUSA?

LAW AND ANALYSIS:

The General Rules of Interpretation (GRI's) set forth the legal framework in which merchandise is to be classified under the HTSUSA. GRI 1 requires that classification be determined first according to the terms of the headings of the tariff and any relative section or chapter notes and, unless otherwise required, according to the remaining GRI's.

Heading 3923, HTSUSA, provides for articles for the conveyance or packing of goods, of plastic. The item under consideration meets this description. Heading 4202, HTSUSA, provides for a wide variety of articles including attache cases, briefcases, school satchels, and similar containers, all designed for the conveyance of personal belongings, both permanent and consumable. Likewise, the article under consideration meets this description.

Note 2(h) to Chapter 39 excludes trunks, suitcases, handbags, and similar containers of Heading 4202 from classification in that Chapter. Conversely, Note 2(a) of Chapter 42 only excludes shopping bags made of sheeting of plastic, with handles, not for prolonged use (Heading 3923), from classification under that Chapter. From these notes, one may conclude that, with the exception of shopping bags, articles that appear classifiable in both Heading 3923 and Heading 4202 will be classified under the latter heading. Thus, the classification of the plastic lunch box in NYRL 826633 under subheading 4202.12.2090, HTSUSA, as trunks, suitcases, vanity cases, attache cases, briefcases, school satchels, and similar containers with an outer surface of plastics is correct.

If imported separately, the plastic thermal bottle would be classified under the provision for carboys, bottles, flasks, and similar articles, subheading 3923.30.00, HTSUSA. However, if the lunch box and thermal bottle are imported together, they would be considered a set under GRI 3. The lunch box imparts the essential character to the set, for the lunch box plays the principal role in the use of the goods by conveying the thermal bottle in addition to food.

HOLDING:

The plastic lunch box is classified under subheading 4202.12.2090, HTSUSA, as trunks, suitcases, vanity cases, attache cases, briefcases, school satchels, and similar containers with an outer surface of plastics, and the thermal bottle is classified under subheading 3923.30.00, HTSUSA, as carboys, bottles, flasks, and similar articles. The duty for the lunch box is 20 percent ad valorem, and the duty for the thermal bottle is 3 percent ad valorem. If these items are imported together, they are classified under the provision for the lunch box.

Sincerely,

John Durant, Director
Commercial Rulings Division

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