CLA-2 CO:R:C:F 955451 GGD
Mr. Michael Veny
Walker International Transportation, Inc.
182-16 147th Avenue, Suite 201
Jamaica, New York 11413-3711
RE: Plastic Drinking Straws; Not Other Household Articles of
Plastics
Dear Mr. Veny:
This letter is in response to your inquiry of October 11,
1993, on behalf of your client, Tibus, Inc., concerning the
tariff classification of various types of drinking straws, to be
imported from South Korea, Japan, and Germany. Samples of four
different types of straws were submitted with your inquiry.
FACTS:
Each type of sample consists of from three to six straws of
a particular shape and size, individually wrapped in thin plastic
film and attached to a card which describes the particular item
number, dimensions, style name, etc. The straws (and film) are
comprised of polypropylene resin, and measure between 98 and 150
mm. in length, and between 4 and 6 mm. in diameter. The items
will be sold to beverage companies, which in turn will affix a
straw to each cardboard carton of beverage sold at retail.
ISSUE:
Whether the plastic drinking straws are classified in
heading 3924, HTSUSA, as other household articles of plastics; or
in heading 3917, HTSUSA, as tubes, pipes and hoses of plastics.
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LAW AND ANALYSIS:
Classification under the HTSUSA is made in accordance with
the General Rules of Interpretation (GRIs). The systematic
detail of the harmonized system is such that virtually all goods
are classified by application of GRI 1, that is, according to the
terms of the headings of the tariff schedule and any relative
Section or Chapter Notes. In the event that the goods cannot be
classified solely on the basis of GRI 1, and if the headings and
legal notes do not otherwise require, the remaining GRIs may then
be applied. The Explanatory Notes (ENs) to the Harmonized
Commodity Description and Coding System, which represent the
official interpretation of the tariff at the international level,
facilitate classification under the HTSUSA by offering guidance
in understanding the scope of the headings and GRIs.
Chapter 39, HTSUSA, covers plastics and articles thereof.
Heading 3924, HTSUSA, provides for "Tableware, kitchenware, other
household articles and toilet articles, of plastics." Although
the EN to heading 3924 mentions a wide array of plastic articles
covered by the heading, only funnels approximate the functional
properties of a drinking straw.
Heading 3917, HTSUSA, provides for "Tubes, pipes and hoses
and fittings therefor (for example, joints, elbows, flanges), of
plastics." Note 8 to Chapter 39 states in pertinent part that:
"[f]or purposes of heading 3917, the expression "tubes,
pipes and hoses" means hollow products, whether
semimanufactures or finished products, of a kind
generally used for conveying, conducting or
distributing gases or liquids (for example, ribbed
garden hose, perforated tubes).
The EN to heading 3917 indicates that the tubes, pipes and hoses
covered by the heading may be rigid or flexible.
In Headquarters Ruling Letter (HRL) 952264, issued November
25, 1992, this office considered the tariff classification of
plastic sports beverage bottles and their components, including
plastic, reusable, drinking straws, eleven inches in length. We
noted that, while drinking straws are not part of the category of
merchandise known in the trade as tubes, the straws met the
definition set out above in Note 8 to Chapter 39, being hollow
products of a kind used to conduct liquids. The straws were
found to be covered by heading 3917, HTSUSA.
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Although in this case, the drinking straws are not intended
for reuse, we do not find the distinction to be significant for
purposes of classification within heading 3917. Therefore, the
plastic drinking straws are classified in subheading
3917.32.0050, HTSUSA.
HOLDING:
The plastic (polypropylene resin) drinking straws are
classified in subheading 3917.32.0050, HTSUSA, the provision for
"Tubes, pipes and hoses and fittings therefor (for example,
joints, elbows, flanges), of plastics: Other tubes, pipes and
hoses: Other, not reinforced or otherwise combined with other
materials, without fittings, Other." The applicable duty rate
is 3.1 percent ad valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division