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NY 872076

March 31, 1992

CLA-2-39:S:N:N3G:221 872076


TARIFF NO.: 3923.30.0090

Ms. Scherize Padamsee
Eagle Flask Industries Ltd.
P.O. Box 14045
Research Triangle Park, NC 27709-4045

RE: The tariff classification of soft water bottles and lunch boxes from India.

Dear Ms. Padamsee:

In your letter dated March 3, 1992, you requested a tariff classification ruling.

The sample submitted with your letter is a soft water battle, also called a "squeezee." The interior of the article is a plastic bag which is designed to hold drinking water or liquids. The inner bag is encased in an outer bag with a nylon webbed carrying strap. The outer bag consists of three layers. The inner layer is plastic sheeting material. The interliner is a foamed plastic sheet, which serves as an insulator. The outer layer is a 210 denier woven nylon fabric coated on the side facing the interliner with polyvinyl chloride plastics. You also request a ruling on water bottles made with the same basic construction, but with outer layers of embossed 10 mil vinyl, high density polyethylene film, or 70-80 denier nylon fabric. In addition, you request a ruling on the classification of a soft lunch box/soft cooler using similar materials.

The applicable subheading for the soft water bottles 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. This classification applies to water bottles constructed with the materials in the sample, as well as with outer layers of vinyl, polyethylene, or nylon.

Your inquiry does not provide enough information for us to give a classification ruling on the soft lunch box/soft cooler. Your request for a classification ruling should include samples of each type, with identification of the materials used for each type.

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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