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The tariff classification of a plastic canteen with cup and textile cover, from China.
Issued November 19, 1993 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboard89 891946 (November 19, 1993)
Tariff classification
HTS codes: 3923.30.0090
Headings: 3923
Product description
The canteen rests in a rectangular container, also made of molded plastics material, sized specifically to fit over the bottom section of the canteen, and intended to serve as a drinking cup. The canteen is imported and sold with a fitted textile cover which incorporates a loop in the rear for attachment to a belt. The plastic canteen, cup and cover are considered a composite good. The essential character is imparted by the canteen. The sample is being returned, as you requested.
CBP rationale
The applicable subheading for the canteen with cup and cover 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.
Full text
NY 891946 November 19, 1993 CLA-2-39:S:N:N6:221 891946 CATEGORY: Classification TARIFF NO.: 3923.30.0090 Mr. David A. Eisen Siegel, Mandell & Davidson, P.C. One Astor Plaza 1515 Broadway, 43rd Floor New York, NY 10036-8901 RE: The tariff classification of a plastic canteen with cup and textile cover, from China. Dear Mr. Eisen: In your letter dated November 1, 1993, on behalf of Tara Toy Corporation, you requested a tariff classification ruling. The sample submitted with your request is a canteen made of molded plastics material, with a screw-on cap. The canteen rests in a rectangular container, also made of molded plastics material, sized specifically to fit over the bottom section of the canteen, and intended to serve as a drinking cup. The canteen is imported and sold with a fitted textile cover which incorporates a loop in the rear for attachment to a belt. The plastic canteen, cup and cover are considered a composite good. The essential character is imparted by the canteen. The sample is being returned, as you requested. The applicable subheading for the canteen with cup and cover 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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