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HQ 083131

September 13, 1989

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


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.


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.


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


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
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).


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.


John Durant, Director
Commercial Rulings Division

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