Plastic Containers

HQ 083997 June 23, 1989 CLA2:CO:R:C:G 083997 JAS CATEGORY: Classification TARIFF NO.: 3923.10.0000; 8716.80.5050 A.N. Deringer, Inc. 30 West Service Road Champlain, New York 129199703 RE: Plastic Containers Gentlemen: In a letter, dated February 24, 1989, on behalf of your client Allibert Industries Ltd., Montreal, Quebec, Canada, you inquire as to the tariff classification of plastic containers from Canada. You indicate this merchandise is the subject of ongoing transactions through the port of Champlain. Therefore, in accordance with section 177.1(a), Customs Regulations, this ruling is limited to prospective transactions only, and does not apply to merchandise already imported. FACTS: Submitted literature depicts twenty seven (27) articles which you describe as containers made of a high density polyethylene plastic material. Because individual ruling requests are limited to five (5) merchandise items, this ruling will apply only to the five reference numbers you have designated, each from a similar group of items. You state that these containers are for inplant handling and reusable shipping applications in the light manufacturing and food processing industries. Article 19028 is a container measuring 25.28 in. x 21.42 in. x 4.61 in. externally. It has ventilated sides and slightly smaller internal dimensions to permit stacking when empty. Article 21059 is a container measuring 23.60 in. x 15.70 in. x 12.60 in. and is open at one end. Article 91005 is a dolly or rectangular wheeled frame.   2  It is pictured with container 21045 but can accept any container style with similar dimensions. Article 29053 is a container measuring 32.10 in. x 18.90 in. x 7.00 in. It has handles on the two shorter sides and ventilation holes where the sides and bottom meet. It is also corrugated at the top to permit stacking. Finally, article 21014 is a container measuring 23.60 in. x 15.70 in. x 2.90 in. It has ventilated sides and divider strips to create 12 separate storage compartments. You state the merchandise is currently being classified under the provision for other articles of plastics and articles of other materials of headings 3901 to 3914, in subheading 3926.90.9050, Harmonized Tariff Schedule of the United States Annotated (HTSUSA). However, because of the stated uses for these containers you maintain the provision for boxes, cases, crates and similar articles for the conveyance or packing of goods, of plastics, in subheading 3923.10.0000, HTSUSA, represents the proper classification. ISSUE: Are the four (4) container styles and the dolly classifiable as articles for the conveyance or packing of goods, as other articles of plastics, or under other applicable tariff provisions? LAW AND ANALYSIS: General Rule of Interpretation (GRI) 1, HTSUSA, states in part that for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes. Dollies depicted by article 91005 are provided for in heading 8716 as other vehicles, not mechanically propelled. In accordance with GRI 3(a), HTSUSA, where goods are, prima facie, classifiable under two or more headings, the heading which provides the most specific description shall be preferred to headings providing a more general description. Heading 3923 covers plastic articles for the conveyance or packing of goods while heading 3926 covers plastic articles not elsewhere specified or included. Explanatory Notes, which provide guidance as to the scope of the headings at the international level, state that heading 3923 covers all articles of plastics commonly used for the packing or conveyance of all kinds of products.   3  In our opinion, articles 19028, 21059, 29053 and 21014 are designed for use in industrial and other settings to move or transport, store and display a variety of foodstuffs and small articles. Heading 3923, therefore, provides a more specific description for these articles than does heading 3926. HOLDING: Article 91005 is classifiable in subheading 8716.80.5050, HTSUSA, as other vehicles, not mechanically propelled. The rate of duty is 3.2 percent ad valorem. If an originating good for purposes of the United StatesCanada FreeTrade Agreement, the rate of duty is 2.8 percent. Articles 19028, 21059, 29053, and 21014 are classifiable in subheading 3923.10.0000, HTSUSA, as boxes, cases, crates and similar articles. The rate of duty is 3 percent ad valorem. If an originating good for purposes of the United StatesCanada FreeTrade Agreement the rate of duty is 2.7 percent. Sincerely, John Durant, Director Commercial Rulings Division