HQ 083131: Molded plastic tote tube

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                         HQ 083131

                         September 13, 1989


CLA-2:CO:R:C:G  083131 SER

CATEGORY:  Classification

TARIFF NO.: 3923.10.00

Ms. Dianne Rothhammer
Rothhammer International Inc.
P.O. Box 2959
Lancaster, CA  93539-2959

RE: Molded plastic tote tube

Dear Ms. Rothhammer:

     This is in reference to your letter of August 31, 1989,
requesting a tariff classification, under the Harmonized Tariff
Schedule of the United States Annotated (HTSUSA), of a molded
plastic tote tube.  No country of origin was stated.  A sample
was submitted.

FACTS:

     The merchandise at issue is called a "surf kit" by the
inquirers.  It is to be used on or around the beach to keep small
items dry.  It is made of molded plastic and is 4" tall and 3"
wide.  The top does come off, but is kept together by a cord
which runs through the bottom and the top.  It is designed to be
carried on the person by hanging the cord around the wearers
neck. Small items are placed in the tube for protection from
water and sand.

ISSUE:

     What is the classification of the molded plastic tube tote,
under the HTSUSA?

LAW AND ANALYSIS:

     Classification of goods under the HTSUSA is governed by the
General Rules of Interpretation (GRI), taken in order.  GRI 1
provides that classification shall be determined according to the
terms of the headings and any relative section or chapter notes.

     Goods made of plastic are covered in chapter 39 of the
HTSUSA.  Subheading 3923.10.00, HTSUSA, provides for articles for
the conveyance or packing of goods, of plastics: boxes, crates
and similar articles.  The Explanatory Notes of the HTSUSA
                              -2-


constitute the official interpretation of the tariff at the
international level.  The Explanatory Notes to heading 3923,
HTSUSA, give a broad definition as to the meaning of conveying
and packaging of goods, the merchandise at issue would fall under
this classification.

     It was suggested that the merchandise at issue could be
classified under subheading 4202.32.20, HTSUSA, which provides
for articles of a kind normally carried in the pocket or in the
handbag, with outer surface of plastic sheeting, other.  The
question was whether articles of molded plastic would be included
since "plastic sheeting" is alone described.  It has been the
position of Customs to take the subheading in its literal term
and allow only goods made of plastic in sheet form to be
classified in this heading.  (See HQ 084525, 084076, attached).

HOLDING:

     The merchandise at issue is classifiable under subheading
3923.10.00, HTSUSA, which provides for articles for the
conveyance or packing of goods, of plastics: boxes, crates and
similar articles.  The rate of duty is 3 percent ad valorem.

                                   Sincerely,



                                   John Durant, Director
                                   Commercial Rulings Division


Enclosures