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NY 869531

December 13, 1991

CLA-2-39:S:N:N3G:221 869531


TARIFF NO.: 3923.30.0090

Mr. Jose Thomas
J&B International
27963 Edgecliff Way
Hayward, California 94542

RE: The tariff classification of plastic water jugs from India.

Dear Mr. Thomas:

In your letter dated December 2, 1991, you requested a tariff classification ruling.

The water jugs are composed of injection molded plastics, and are insulated with polyurethane foam. The jugs will be imported in two sizes, with capacities of two or three gallons. Each jug contains three tumblers, a flip top-lid and a screen filter in the tap. In your letter you state that the jugs are for household use. Such jugs, however, are of the type principally used to convey beverages for picnics.

The applicable subheading for the water jugs will be 3923.30.0090, Harmonized Tariff Schedule of the United States (HTS), which provides for articles for the conveyance or packing of goods, of plastics...carboys, bottles, flasks and similar articles, other. The rate of duty will be 3 percent ad valorem.

Articles classifiable under subheading 3923.30.0090, HTS, which are products of India, are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Jean F. Maguire
Area Director

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