CLA-2-39:S:N:N3G:221 853273

Mr. Walter Zimmer
Omnitrans Corp., Ltd.
111 Broadway
New York, NY 10006

RE: The tariff classification of a plastic retail container from Taiwan.

Dear Mr. Zimmer:

In your letter dated June 6, 1990, on behalf of Paris Accessories, Inc., you requested a tariff classification ruling.

After importation, the plastic container will be packaged with goods for retail sale. The containers are cylindrical and have a drawing of a Santa Claus face which, along with a textile cap fitted on the top of the container, makes this container especially suitable for retail packaging during the Christmas season.

The applicable subheading for the container will be 3923.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for articles for the conveyance or packing of goods, of plastics, other. The rate of duty will be 3 percent ad valorem.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director
New York Seaport