CLA-2 RR:CR:GC 960399 ALS
Mr. R. I. Hasson
Alba Forwarding Co., Inc.
147-39 175th St.,
Jamaica, NY 11434
RE: Plastic Canteen and Belt Kit
Dear Mr. Hasson:
This is in reference to your letter of June 6, 1996,
requesting a binding ruling on the subject item. We regret the
delay in responding to your request.
FACTS:
The article under consideration is a one quart capacity
plastic canteen fitted with a snap closure textile cover with a
nonwoven textile backing and packaged for retail with an
adjustable textile web type pistol belt.
ISSUE:
What is the classification of the plastic canteen kit?
LAW AND ANALYSIS:
The General Rules of Interpretation (GRI's) set forth the
manner in which merchandise is to be classified under the
Harmonized Tariff Schedule of the United States Annotated
(HTSUSA). GRI 1 requires that the classification is to be
determined first in accordance with the terms of the headings and
any relative section and chapter notes. If GRI 1 fails to
classify the goods and if the headings and legal notes do not
otherwise require, the remaining GRI's are applied, taken in
order.
- 2 -
The article under consideration is similar to canteens
utilized by military personnel and other organizations, e.g., Boy
Scouts. It is the type of article normally worn by an individual
when at a somewhat remote location or when potable water may not
otherwise be readily available. It holds water for drinking
purposes, the insulated textile cover helps to maintain the
temperature of the water so that it is potable and the belt
permits the canteen to be carried on the person in a manner which
permits an individual to perform other functions with his hands.
We note that the article is designed to be worn by an
individual and to hold potable water for that individual. As
such it is not designed to serve as packing or for the conveyance
of bulk goods or commercial goods. The articles are empty when
sold in the retail market and are intended to be filled by the
ultimate consumer with water on an as needed basis.
Since the plastic canteen is the primary component of the
subject kit which permits it to perform its primary function of
carrying potable water and the insulated cover and pistol belt
serve a secondary function, we have concluded that the canteen
should serve as the basis for classifying the kit.
HOLDING:
A plastic canteen kit containing a plastic canteen with an
insulated textile cover and a web-type pistol belt is
classifiable in subheading 3926.90.9880, HTSUSA, the provision
for "Other articles of plastics...Other, Other, Other." Articles
so classified are subject to a general rate of duty of 5.3
percent ad valorem
Sincerely,
John Durant, Director
Commercial Rulings Division