HQ 083997: Plastic Containers

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 083997

	June 23, 1989

   CLA2:CO:R:C:G  083997 JAS

   CATEGORY:   Classification

   TARIFF NO.: 3923.10.0000; 8716.80.5050

   A.N. Deringer, Inc.
   30 West Service Road
   Champlain, New York 129199703

   RE:  Plastic Containers

   Gentlemen:

        	In a letter, dated February 24, 1989, on behalf of your  client Allibert Industries Ltd., Montreal, Quebec, Canada, you  inquire as to the tariff classification of plastic containers
   from Canada.

        	You indicate this merchandise is the subject of ongoing  transactions through the port of Champlain.  Therefore, in accordance with section 177.1(a), Customs Regulations, this
 ruling is limited to prospective transactions only, and does  not apply to merchandise already imported.

   FACTS:

        	Submitted literature depicts twenty seven (27) articles  which you describe as containers made of a high density polyethylene plastic material.  Because individual ruling  requests are limited to five (5) merchandise items, this  ruling will apply only to the five reference numbers you have designated, each from a similar group of items.

        	You  state that these containers are for inplant handling  and reusable shipping applications in the light manufacturing  and food processing industries.  Article 19028 is a container measuring 25.28 in. x 21.42 in. x 4.61 in. externally.  It has ventilated sides and slightly smaller internal dimensions to permit stacking when empty.  Article 21059 is a container
measuring 23.60 in. x 15.70 in. x 12.60 in. and is open at one  end.   Article 91005 is a dolly or rectangular wheeled frame.
	 2 

   It is pictured with container 21045 but can accept any  container style with similar dimensions.  Article 29053 is a  container measuring 32.10 in. x 18.90 in. x 7.00 in.  It has  handles on the two shorter sides and ventilation holes where  the sides and bottom meet.  It is also corrugated at the top  to permit stacking.  Finally, article 21014 is a container  measuring 23.60 in. x 15.70 in. x 2.90 in.  It has ventilated sides and divider strips to create 12 separate storage  compartments.

       	 You state the merchandise is currently being classified  under the provision for other articles of plastics and  articles of other materials of headings 3901 to 3914, in  subheading 3926.90.9050, Harmonized Tariff Schedule of the United States Annotated (HTSUSA).  However, because of the  stated uses for these containers you maintain the provision  for boxes, cases, crates and similar articles for the  conveyance or packing of goods, of plastics, in subheading  3923.10.0000, HTSUSA, represents the proper classification.

   ISSUE:

        	Are the four (4) container styles and the dolly  classifiable as articles for the conveyance or packing of  goods, as other articles of plastics, or under other  applicable tariff provisions?

   LAW AND ANALYSIS:

        	General Rule of Interpretation (GRI) 1, HTSUSA, states in  part that for legal purposes, classification shall be determined according to the terms of the headings and any
   relative section or chapter notes.  Dollies depicted by  article 91005 are provided for in heading 8716 as other  vehicles, not mechanically propelled.

        	In accordance with GRI 3(a), HTSUSA, where goods are,   prima facie, classifiable under two or more headings, the  heading which provides the most specific description shall be
preferred to headings providing a more general description.   Heading 3923 covers plastic articles for the conveyance or  packing of goods while heading 3926 covers plastic articles  not elsewhere specified or included.  Explanatory Notes, which  provide guidance as to the scope of the headings at the  international level, state that heading 3923 covers all  articles of plastics commonly used for the packing or  conveyance of all kinds of products.
	  3 

       	 In our opinion, articles 19028, 21059, 29053 and 21014  are designed for use in industrial and other settings to move  or transport, store and display a variety of  foodstuffs and
small articles.  Heading 3923, therefore, provides a more specific description for these articles than does heading  3926.

   HOLDING:

        	Article 91005 is classifiable in subheading 8716.80.5050,  HTSUSA, as other vehicles, not mechanically propelled.  The rate of duty is 3.2 percent ad valorem.  If an originating
good for purposes of the United StatesCanada FreeTrade Agreement, the rate of duty is 2.8 percent.

        	Articles 19028, 21059, 29053, and 21014 are classifiable  in subheading 3923.10.0000, HTSUSA, as boxes, cases, crates  and similar articles.  The rate of duty is 3 percent ad
 valorem.  If an originating good for purposes of the United  StatesCanada FreeTrade Agreement the rate of duty is 2.7  percent.

                              					Sincerely,

                              					John Durant, Director
                              					Commercial Rulings Division