HQ 083856: Classification of a plastic Thermos-type beverage holder

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 083856

                                    May 18, 1989


          CLA-2:CO:R:C:G  083856  SR

          CATEGORY:  Classification

          TARIFF NO.:  3923.30.0000

          Ms. Betsy Hsiao
          Arusa Inc.
          7625 Golden Triangle Drive
          Suite 1
          Minneapolis, Mn. 55344

          RE: Classification of a plastic Thermos-type beverage holder

          Dear Ms. Hsiao:

               This is in reference to your letter dated February 1, 1989,
          requesting the tariff classification of a plastic beverage holder
          under the Harmonized Tariff Schedule of the United States
          Annotated (HTSUSA).  A sample produced in Taiwan was submitted.

          FACTS:

               The merchandise at issue, the "sipper," is an insulated
          plastic cylindrical flask.  It has a screw on top that is molded
          to resemble a golf ball.  The top has a small screw-on spout with
          a built-in straw.  It is encased in a sheath made of vinyl with a
          non-woven fabric backing.  The sheath has a removable textile
          carry handle.  The flask is designed to contain beverages for
          convenience during travel.

          ISSUE:

               Whether the merchandise at issue is classifiable under
          heading 3923, HTSUSA, as an article for the conveyance or packing
          of goods, of plastics, or under heading 3926, HTSUSA, as an
          article of plastics.

          LAW AND ANALYSIS:

               The Explanatory Notes to the HTSUSA constitute the official
          interpretation of the tariff at the international level.  The
          Explanatory Note to heading 3923, HTSUSA, states that the
          articles covered therein include containers such as boxes, cases,
          crates, sacks and bags (including cones and refuse sacks), casks,














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          cans, carboys, bottles and flasks.

               The merchandise at issue is similar to bottles and flasks.
          This beverage container like bottles and flasks is purchased
          empty and is used to convey liquids already in the possession of
          the user for his convenience.  The merchandise at issue should
          also be classified under subheading 3923.30.0000, HTSUSA.

          HOLDING:

               The beverage holder at issue is classifiable under
          subheading 3923.30.0000, HTSUSA, as articles for the conveyance
          or packing of goods, of plastics, carboys, bottles, flasks and
          similar articles.  The applicable rate of duty for this provision
          is 3 percent ad valorem.

                                             Sincerely,



                                             John Durant, Director
                                             Commercial Rulings Division