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The tariff classification of plastic canteens from Taiwan.
Issued November 19, 1990 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboard85 857940 (November 19, 1990)
Tariff classification
HTS codes: 3923.30.0090
Headings: 3923
Product description
The tariff classification of plastic canteens from Taiwan.
CBP rationale
The applicable subheading for the canteens and their covers will be 3923.30.0090, Harmonized Tariff Schedule of the United States (HTS), which provides for articles for the conveyance or packing of goods, of plastics, carboys, bottles, flasks and similar articles.
Full text
NY 857940 November 19, 1990 CLA-2-39:S:N:N3G:221 857940 CATEGORY: Classification TARIFF NO.: 3923.30.0090 Mr. Marty Langtry Castelazo & Associates 5420 West 104th Street Los Angeles, CA 90045 RE: The tariff classification of plastic canteens from Taiwan. Dear Mr. Langtry: In your letter dated November 5, 1990, on behalf of Sirco International Corporation, you requested a tariff classification ruling. The canteens (Items KN1197 and KC1177) are composed of plastics. They have a nylon cover that is snugly fitted over the canteen. The cover is primarily decorative. The plastic canteens with nylon covers are composite articles. The essential character is imparted by the plastic canteen. The applicable subheading for the canteens and their covers will be 3923.30.0090, Harmonized Tariff Schedule of the United States (HTS), which provides for articles for the conveyance or packing of goods, of plastics, carboys, bottles, flasks and similar articles. 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
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