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.


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.


What is the classification of the plastic canteen kit?


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.


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


John Durant, Director
Commercial Rulings Division