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.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport