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HQ 084974


October 17, 1989

CLA-2 CO:R:C:G 084974 JLJ

CATEGORY: CLASSIFICATION

TARIFF NO.: 3923.90.0000

Ms. Theresa M. Plant
Exaplast S.A. c/o Banco de Sabadell
405 Lexington Avenue, 37th Floor
New York, New York 10174

RE: Plastic jars

Dear Ms. Plant:

You requested a tariff classification for plastic jars manufactured in Spain. You submitted two samples of your jar No. Tarro 61/50 along with your request.

FACTS:

The samples submitted are double walled plastic jars. The outer walls are made of SAN (styrene acrylonitrile polymer, a polystryrene) while the inner walls and seal are made of polypropylene. The jars will be used to package cosmetic products.

You state that our New York office verbally advised you that the jars would be classified under the provision for plastic carboys, bottles, flasks and similar articles for the conveyance or packing of goods, in subheading 3923.30.0000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA).

ISSUE:

How are the instant plastic jars classified?

LAW AND ANALYSIS:

Upon examination of the samples, they do not seem to be similar to carboys, bottles or flasks. Jars can be distinguished from bottles, because bottles usually have a neck, while jars have a broad-mouthed opening. Since there is no more specific provision for them, the instant plastic jars
are therefore classifiable under the provision for other plastic articles for the conveyance or packing of goods, in subheading 3923.90.0000, HTSUSA, dutiable at the rate of 3 percent ad valorem.

HOLDING:

The jars are classified in subheading 3923.90.0000, HTSUSA.

Sincerely,

John Durant, Director

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