CLA-2-39:S:N:N3G:221 857940

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.


Jean F. Maguire
Area Director
New York Seaport