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