Tariff classification of a plastic thermostype drink holder manufactured in China.

HQ 083818 June 02, 1989 CLA2 CO:R:C:G 083818 DC CATEGORY: Classification TARIFF NO.:3923.30.0000 Ms. Laura Fumagalli Dakin, Inc. 7000 Marina Blvd Brisbane, California 94005 RE: Tariff classification of a plastic thermostype drink holder manufactured in China. Dear Ms. Fumagalli: Your letter dated February 3, 1989, addressed to our New York office concerning in part the tariff classification of a plastic thermostype drink holder, has been referred to this office for a direct reply to you. A sample was submitted for examination. FACTS: The merchandise is a molded plastic cylindrical flask. It is insulated and has a capacity of 23 fluid ounces. The screwon top has a spout with a builtin plastic straw. It is encased in a fabric backed vinyl sheath with a removeable textile carry handle. ISSUE: Is the drink holder classifiable under heading 3923, Harmonized Tariff Schedule of the United States (HTSUSA), as articles for the conveyance or packing of goods, of plastics, rather than under heading 3926, HTSUSA, as other articles of plastics and articles of other materials of headings 3901 to 3914? LAW AND ANALYSIS: The Explanatory Note to heading 3923, HTSUSA, states that the articles covered therein include "/c/ontainers such as boxes, cases, crates, sacks and bags (including cones and refuse sacks), casks, cans, carboys, bottles and flasks."  2 We view the drink holder as falling within the purview of heading 3923, HTSUSA, inasmuch as it, like bottles and flasks, is purchased empty and is used to convey liquids already in the possession of the user for his convenience. However, we would not consider a plastic container to be within the purview of heading 3923, HTSUSA, if it were used solely for storage. HOLDING: The drink holder is classifiable under subheading 3923.30.0000, HTSUSA, as articles for the conveyance or packing of goods, of plastics, carboys, bottles, flasks and similar articles. The applicable rate of duty for this provision is 3 percent ad valorem. Sincerely John Durant, Director Commercial Rulings Division