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NY I87182

October 28, 2002

CLA-2-39:RR:NC:SP:221 I87182


TARIFF NO.: 3926.90.9880

Ms. Cari Grego
Dollar Tree Stores, Inc.
500 Volvo Parkway
Chesapeake, Virginia 23320

RE: The tariff classification of a plastic canteen from China.

Dear Ms. Grego:

In your letter dated October 4, 2002, you requested a classification ruling.

Pictures were provided with your letter. The Flip Top Freezer Canteen (SKU 803800) is composed of molded plastics. The canteen has a flip top and a woven polyethylene textile strap. You suggest classification in heading 3924, which provides for tableware, kitchenware and other household articles. However, as you point out in your letter, the canteens are used primarily to convey water, and are not for use at the table or in the kitchen or household. Headquarters addressed the classification of plastic canteens in HQ 960399 of February 26, 1998, and ruled that plastic canteens are classified in subheading 3926.90.9880.

The applicable subheading for the canteen will be 3926.90.9880, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics, other. The rate of duty will be 5.3 percent ad valorem.

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

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Joan Mazzola at 646-733-3023.


Robert B. Swierupski

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