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HQ 083856


May 18, 1989

CLA-2:CO:R:C:G 083856 SR

CATEGORY: CLASSIFICATION

TARIFF NO.: 3923.30.0000

Ms. Betsy Hsiao
Arusa Inc.
7625 Golden Triangle Drive
Suite 1
Minneapolis, Mn. 55344

RE: Classification of a plastic Thermos-type beverage holder

Dear Ms. Hsiao:

This is in reference to your letter dated February 1, 1989, requesting the tariff classification of a plastic beverage holder under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). A sample produced in Taiwan was submitted.

FACTS:

The merchandise at issue, the "sipper," is an insulated plastic cylindrical flask. It has a screw on top that is molded to resemble a golf ball. The top has a small screw-on spout with a built-in straw. It is encased in a sheath made of vinyl with a non-woven fabric backing. The sheath has a removable textile carry handle. The flask is designed to contain beverages for convenience during travel.

ISSUE:

Whether the merchandise at issue is classifiable under heading 3923, HTSUSA, as an article for the conveyance or packing of goods, of plastics, or under heading 3926, HTSUSA, as an article of plastics.

LAW AND ANALYSIS:

The Explanatory Notes to the HTSUSA constitute the official interpretation of the tariff at the international level. The Explanatory Note to heading 3923, HTSUSA, states that the articles covered therein include containers such as boxes, cases, crates, sacks and bags (including cones and refuse sacks), casks,
cans, carboys, bottles and flasks.

The merchandise at issue is similar to bottles and flasks. This beverage container like bottles and flasks is purchased empty and is used to convey liquids already in the possession of the user for his convenience. The merchandise at issue should also be classified under subheading 3923.30.0000, HTSUSA.

HOLDING:

The beverage holder at issue is classifiable under subheading 3923.30.0000, HTSUSA, as articles for the conveyance or packing of goods, of plastics, carboys, bottles, flasks and similar articles. The applicable rate of duty for this provision is 3 percent ad valorem.

Sincerely,

John Durant, Director
Commercial Rulings Division

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