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