HQ 083818: Tariff classification of a plastic thermostype drink holder manufactured in China.

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 083818

 	June 02, 1989

CLA2 CO:R:C:G 083818 DC

CATEGORY: Classification

TARIFF NO.:3923.30.0000

Ms. Laura Fumagalli
Dakin, Inc.
7000 Marina Blvd
Brisbane, California 94005

RE:   Tariff classification of a plastic thermostype drink holder manufactured in China.

Dear Ms. Fumagalli:

     	Your letter dated February 3, 1989, addressed to our New York office concerning in part the tariff classification of a plastic thermostype drink holder, has been referred to this
office for a direct reply to you. A sample was submitted for examination.

FACTS:
 
     	The merchandise is a molded plastic cylindrical flask. It is insulated and has a capacity of 23 fluid ounces.  The screwon top has a spout with a builtin plastic straw. It is encased in a
fabric backed vinyl sheath with a removeable textile carry handle.

ISSUE:

     	Is the drink holder classifiable under heading 3923, Harmonized Tariff Schedule of the United States (HTSUSA), as articles for the conveyance or packing of goods, of plastics,
rather than under heading 3926, HTSUSA, as other articles of plastics and articles of other materials of headings 3901 to 3914?

LAW AND ANALYSIS:

     	The Explanatory Note to heading 3923, HTSUSA, states that  the articles covered therein include "/c/ontainers such as boxes, cases, crates, sacks and bags (including cones and refuse sacks),  casks, cans, carboys, bottles and flasks."

	2

     	We view the drink holder as falling within the purview of heading 3923, HTSUSA, inasmuch as it, like bottles and flasks, is purchased empty and is used to convey liquids already in the possession of the user for his convenience. However, we would not  consider a plastic container to be within the purview of heading 3923, HTSUSA, if it were used solely for storage.

HOLDING:

     	The drink holder 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